Universal Consolidated Oil Co. v. City of Los Angeles

Plaintiff sought a declaration that it was not required to pay to the City of Los Angeles a business license tax as a wholesaler of oil, or as an independent contractor, in addition to the business license tax it was already paying as a producer of oil from wells located in the city. It also sought a refund of taxes which it had paid as a wholesaler of oil. Judgment was in favor of plaintiff. The judgment included an alternative judgment which was to be effective only in the event the judgment, first referred to, did not become final.

Defendant appeals from the judgment.

Appellant contends that…