Legal Opinion

Oswald v. Johnson

California Supreme Court

Decided September 25, 1930No. Docket No. L.A. 12276PublishedCited by 9 opinions

1Opinion of the CourtShenk, J.

This is a proceeding in mandamus wherein the plaintiffs, who are engaged in the business of constructing, paving and repairing public highways, seek to compel the defendants, as state treasurer and controller, respectively, to refund the sum of $128.01, paid to the state under the Gasoline Tax Act, for motor fuel used during the month of January, 1926. The complaint is in two counts. The first count alleges that the “plaintiffs used certain rollers for the purpose of rolling and compressing asphalt and other materials in the construction and paving of certain highways in the state of…

2Cases cited1 opinion

  1. Allen v. JonesSouth Dakota Supreme Court · 1924

3Cited by9 opinions

  1. Weatherford v. City of San RafaelCalifornia Supreme Court · 2017
  2. Entremont v. WhitsellCalifornia Supreme Court · 1939
  3. Parson Asphalt Products, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1980
  4. State Ex Rel. Rice v. Louisiana Oil Corp.Mississippi Supreme Court · 1936
  5. Guardia v. JohnsonCalifornia Court of Appeal · 1933

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