Atkinson v. Brunswick-Balke-Collender Co.

1. The tax provided for in the Civil Code, § 928, to be collected from every keeper, owner, or lessee of pool or billiard tables kept for public use, is an occupation tax, and not a tax on property. Civil Code, § 916.

2. Where a vendor of personal property sells certain goods on credit, and delivers possession thereof to the vendee, and a written contract is duly executed by the terms of which title is reserved in the vendor until the purchase-money is paid, and the contract is duly recorded in the county of the purchaser’s residence, the legal title will not vest in the purchaser until the…