California Cigarette Concessions, Inc. v. City of Los Angeles

Defendant appeals from a judgment entered in plaintiff’s favor in an action to recover municipal business license taxes allegedly overpaid for the years 1951-1954, inclusive.

There is practically no dispute concerning the facts. Plain*867tiff is engaged in the business of selling cigarettes to the public by means of automatic vending machines placed in various retail establishments, such as restaurants, cafés and bars within the county of Los Angeles. Agreements for placement of the machines are ordinarily negotiated with the various retail owners at their places of business by plaintiff's sales…