Legal Opinion

People v. M. V. Nurseries, Inc.

Appellate Division of the Superior Court of California

Decided May 7, 1974No. Crim. A. No. 12420PublishedCited by 1 opinion

1Opinion of the Court

Opinion

MARSHALL, J.

Defendant appeals from a judgment of conviction for deliveries of nursery items within Manhattan Beach without payment of a license tax imposed by the city on each vehicle (Mun. Code, § 6-2.30(v)).

The defendant has 1 customer in Manhattan Beach and delivers products to him by use of defendant’s pool of 11 trucks stationed at its Torrance holding yard. In the course of 5 months (Jan. 1, 1973 to May 31, 1973), the defendant made 34 deliveries using different vehicles and different drivers, on different dates, all generating total revenue in the amount of $4,830. Both the…

2Cases cited5 opinions

Security Truck Line v. City of MontereyCalifornia Court of Appeal · 1953
City of Los Angeles v. Shell Oil Co.California Supreme Court · 1971
California Fireproof Storage Co. v. City of Santa MonicaCalifornia Supreme Court · 1929
Arnke v. City of BerkeleyCalifornia Court of Appeal · 1960
City of Los Angeles v. California Motor Transport Co.California Court of Appeal · 1961

3Cited by1 opinion

Brabant v. City of South GateCalifornia Court of Appeal · 1977