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CERTIFIED GROCERS OF CALIFORNIA v. STATE BD. OF EQUAL.

Docket No. 17564.

100 Cal.App.2d 289 (1950)

223 P.2d 291

CERTIFIED GROCERS OF CALIFORNIA, LTD. et al., Respondents, v. STATE BOARD OF EQUALIZATION et al., Appellants.

Court of Appeals of California, Second District, Division One.

November 2, 1950.

Attorney(s) appearing for the Case

Fred N. Howser, Attorney General, and Bayard Rhone, Deputy Attorney General, for Appellants.

Carter & Potruch and John T. Binkley for Respondents.

DRAPEAU, J.

Certified Grocers of California, Ltd., is a cooperative corporation, organized under provisions of the Corporations Code. It is a wholesale grocer, selling to its members only. Each member is a retail grocer, and each member owns 10 shares of stock of the cooperative. There are approximately 1,500 members. Periodically, dividends, called patronage dividends, are paid to stockholders, returning to each his...

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