Welsbach Co. v. State of California

This was an action instituted by the plaintiff, a foreign corporation, against the state of California and the Secretary of State and State Treasurer thereof, to recover certain license taxes paid by plaintiff to the state under protest during the years 1926 and 1927, pursuant to the requirement of section 3 of the Corporation License Act of 1915 (Stats. 1915, p. 422, DBering’s Gen. Laws, Act 1743), and which section of said act was subsequently held to be unconstitutional by the decision of this court in the case of Perkins Mfg. Co. v. Jordan, 200 Cal. 667 [254 Pac. 551]. The respondents,…