Legal Opinion
Graham Bros., Inc. v. City of Los Angeles
California Court of Appeal
Decided April 16, 1935No. Civ. 10144PublishedCited by 3 opinions
1Opinion of the CourtCrail, J.
This is an appeal from a judgment in favor of the plaintiff in an action to recover the purchase price of a quantity of rock and gravel including the amount of the tax imposed by the Retail Sales Tax Act of 1933 (Stats. 1933, p. 2599), which item was separately stated. The judgment was for the full amount of the claim including the tax. The contention of the city is that the tax is a sales tax and as such is laid upon the property purchased and is paid by the consumer; that because of the constitutional exemption (Const., art. XIII, sec. 1) the city cannot be compelled to pay taxes on…
2Cases cited3 opinions
- People v. Ventura Refining Co.California Supreme Court · 1928
- People v. Herbert's of Los Angeles, Inc.California Court of Appeal · 1935
- Rio Grande Oil Co. v. City of Los AngelesCalifornia Court of Appeal · 1935
3Cited by3 opinions
- Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
- National Ice & Cold Storage Co. v. Pacific Fruit Express Co.California Supreme Court · 1938
- Xerox Corp. v. County of OrangeCalifornia Court of Appeal · 1977