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SOUTHERN CALIFORNIA TELEPHONE CO. v. HOPKINS

No. 4811.

13 F.2d 814 (1926)

SOUTHERN CALIFORNIA TELEPHONE CO. et al. v. HOPKINS, County Assessor, et al.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied July 12, 1926.

Attorney(s) appearing for the Case

Oscar Lawler, of Los Angeles, Cal., and Alfred Sutro, of San Francisco, Cal., for appellants.

Edward T. Bishop, County Counsel, and J. A. Tucker, Deputy County Counsel, both of Los Angeles, Cal. (Albert W. Leeds, of Los Angeles, Cal., of counsel), for appellees.

Before GILBERT, HUNT, and RUDKIN, Circuit Judges.

HUNT, Circuit Judge.

This is an appeal from a decree dismissing a complaint, the object of which was to secure 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...

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