Legal Opinion
Kiessig v. County of San Diego
California Court of Appeal
Decided April 1, 1942No. Civ. 11890PublishedCited by 5 opinions
1Opinion of the Court
GOODELL, J. pro tem.
On the first Monday in March, 1939, at noon, the appellants owned the “Sportfisher II” and the appellant Otto C. Kiessig owned the “Sportfisher III,” both documented vessels registered in the Customs House at San Diego, their home port. As of that time the respondent assessor levied a personal property tax for 1939-1940 against each vessel, $512.24 on one and $596.16 on the other. Appellants paid the taxes under protest and brought this action for their refund. Judgment went in favor of the county and this appeal ensued.
The protests were filed under the claim that each…
2Cases cited8 opinions
- Cox v. CollectorSupreme Court of the United States · 1871
- Kaiser v. HopkinsCalifornia Supreme Court · 1936
- The MohawkSupreme Court of the United States · 1866
- County of Los Angeles v. CraigCalifornia Court of Appeal · 1940
- Coul v. Louisiana Const. & Imp. Co.Court of Appeals for the Fifth Circuit · 1894
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re QuinnCalifornia Court of Appeal · 1973
- Alalunga Sport Fishers, Inc. v. County of San DiegoCalifornia Court of Appeal · 1967
- Favalora v. County of HumboldtCalifornia Court of Appeal · 1976
- Frederickson v. Luedtke Construction Co.District Court, W.D. Michigan · 1977
- Package Marking, Pennsylvania Department of Justice1950