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CITY OF LOS ANGELES v. TANNAHILL

Docket No. 18254.

105 Cal.App.2d 541 (1951)

233 P.2d 671

THE CITY OF LOS ANGELES, Respondent, v. W.J. TANNAHILL et al., Appellants.

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

July 18, 1951.

Attorney(s) appearing for the Case

Laurence Phillips for Appellants.

Ray L. Chesebro, City Attorney, Bourke Jones, Assistant City Attorney and Alan G. Campbell, Deputy City Attorney, for Respondent.

MOORE, P.J.

The question for decision is whether a municipality can impose a valid license tax on trucks operated for hire and graduate such tax in proportion to their unladen weights where their domicile is in a suburban city and they visit the taxing municipality "on an average of more than once a week during at least one quarter of the calendar year involved."

Appellants were conducting a for-hire trucking business with headquarters only in Vernon, a city...

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