People v. Smejkal

This is an appeal on the judgment roll from a decision of the municipal court in favor of the plaintiff enforcing a sales tax liability against the appellant on a cause of action alleged under and pursuant to section 6711 of the Revenue and Taxation Code.

■ The defendant interposed demurrers alleging a special defense that' the cause of action was barred by the three-year statute of limitations provided for in said section 6711. It is conceded that the facts are as stated in the complaint, as amended, and thus the issue is one of law.

Appellant and a partner became liable for the payment of a…