Pacific Motor Transport Co. v. State Board of Equalization

Opinion

ELKINGTON, J.

Plaintiffs Pacific Motor Transport Company and Pacific Motor Trucking Company commenced an action to determine the validity of, and for a declaration of their rights and duties under, an administrative regulation of defendant State Board of Equalization. The trial court sustained the board’s general demurrer on the ground that it lacked jurisdiction over the subject matter of the action. Plaintiffs’ appeal is taken from the judgment of dismissal which was thereafter entered.

The regulation in dispute is Regulation 1432. It is designed to interpret and implement the “Motor…