San Diego Electric Railway Co. v. State Board of Equalization

Appellant San Diego Electric Railway Company is a corporation engaged in the transportation of passengers by streetcar and by bus in the city of San Diego. Five of its bus lines extend for short distances beyond the incorporated limits of the city. The State Board of Equalization, hereinafter referred to as the board, imposed motor vehicle transportation license taxes upon the total fares paid by passengers who in one continuous trip on such buses traversed city streets as well as public highways outside incorporated territory. Appellant paid the tax for the month of August, 1945, under…