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MARTIN SHIP SERVICE CO. v. CITY OF L.A.

Docket Nos. L.A. 20774, 20775.

34 Cal.2d 793 (1950)

215 P.2d 24

MARTIN SHIP SERVICE CO. (a Corporation), Respondent, v. CITY OF LOS ANGELES et al., Appellants. WILLIAM H. HUTCHINSON, Respondent, v. CITY OF LOS ANGELES et al., Appellants.

Supreme Court of California. In Bank.

February 28, 1950.

Attorney(s) appearing for the Case

Ray L. Chesebro, City Attorney, Bourke Jones, Assistant City Attorney, and Lester L. Lev, Deputy City Attorney, for Appellants.

Ball, Hunt & Hart and Joseph A. Ball for Respondents.

TRAYNOR, J.

Section 21.190 of the Municipal Code of the City of Los Angeles provides that "Every person engaged in any trade, calling, occupation, vocation, profession or other means of livelihood, as an independent contractor and not as an employee of another, and not specifically licensed by other provisions of this Article, shall pay a license fee in the sum of $12.00 per calendar year or fractional part thereof for the first $12,000 or less of gross receipts,...

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