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CAL. M. EXPRESS v. ST. BD. OF EQUALIZATION

Docket No. 16193.

133 Cal.App.2d 237 (1955)

283 P.2d 1063

CALIFORNIA MOTOR EXPRESS, LTD. (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION, Appellant.

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

May 25, 1955.

Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Ernest P. Goodman and Eugene B. Jacobs, Deputy Attorneys General, for Appellant.

Norman A. Eisner, Haskell Titchell and Douglas Brookman for Respondent.

DRAPER, J. pro tem.*

This is an action in declaratory relief to determine whether the property of plaintiff express company is to be assessed by defendant State Board of Equalization under section 14 of article XIII of the Constitution of California. Defendant appeals from judgment for plaintiff.

The applicable portion of the constitutional provision is:

"All property other than franchises, owned or used by ... (3) companies...

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