Service Tank Lines v. Johnson

This is an action to recover certain taxes assessed under the provisions of an act imposing a license fee or tax for the transportation of persons or property for hire or compensation upon the highways, etc. in the State of California. (Stats. 1933, ch. 339, p. 928, as amended by Stats. 1935, eh. 780, p. 2176, as amended by Stats. 1937, eh. 679, p. 1919, as amended by Stats. 1939, ch. 944, p. 2653; Leering’s Gen. Laws, 1939 Supp., Act 5 130d.) The act provides for a tax of three per cent upon gross receipts from the operation of trucking equipment. Statutes 1939, page 2654, section 'l(a)'…