People v. Moroney

Respondent County Clerk of Los Angeles County has refused to accept for filing or file without the payment of a fee of $3.50, an answer of the State Franchise Tax Commissioner in his capacity as such, in an action pending in the superior court of that county to recover franchise taxes paid under protest pursuant to the Bank & Corporation Franchise Tax Act. (Stats. 1929, p. 19, as amended; Leering ’s Gen. Laws, 1937, Act 8488.) The action is against the commissioner in his official capacity as an officer of the State and is in accordance with the provision for such actions contained in section…