Southern California Telephone Co. v. Hopkins

HUNT, Circuit Judge.

This is an appeal from a decree dismissing a complaint, the object of which was to se'cure an injunction restraining the seizure and sale of more than 300,000 telephone talking sets in satisfaction of a local tax.

Plaintiffs, California corporations, allege that since 1911 they have paid annually to the state of California in lieu of other taxes on their operative property — that is, all property used by plaintiffs in the telephone business — a fixed percentage of the gross receipts from their business. Further facts alleged are: In 1925 plaintiffs had upwards of 300,000…