Dawson v. County of Los Angeles

Plaintiff appeals from a judgment entered after demurrer to his complaint had been sustained without leave to amend.

The action is one to recover a tax in the amount of $449.80 imposed on certain stocks owned by the plaintiff on the first Monday of March, 1935. Said tax was imposed under the provisions of section 3627a of the Political Code which then provided for the imposition of an ad valorem tax on intangible personal property. It is the plaintiff’s theory that the tax was unlawfully imposed and collected because of the enactment on June 13, 1935, of the Personal Income Tax Act (Stats.…