Kelly v. City of San Diego

This is an appeal from a judgment holding a daily tax, levied by the city of San Diego on house trailers, to be paid by the occupants, unconstitutional and void and enjoining its collection.

The trial court held the tax void because of discrimination between members of the same class, part of which were required to pay the tax while others of that class were exempt from it. Other questions are argued by counsel but we find it unnecessary to consider them because the one question of discrimination is decisive of the case.

Plaintiffs were workers in war industries in San Diego, or were wives of…