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CITY OF OCEANSIDE v. PACIFIC TEL. & TEL. CO.

Docket No. 4883.

134 Cal.App.2d 361 (1955)

285 P.2d 704

THE CITY OF OCEANSIDE, Plaintiff and Appellant, v. THE PACIFIC TELEPHONE AND TELEGRAPH COMPANY (a Corporation), Defendant and Appellant.

Court of Appeals of California, Fourth District.

July 13, 1955.

Attorney(s) appearing for the Case

James A. Moore for Plaintiff and Appellant.

John A. Sutro, Noble K. Gregory, Pillsbury, Madison & Sutro, Leslie C. Tupper, Lawler, Felix & Hall and Gray, Cary, Ames & Frye for Defendant and Appellant.

MUSSELL, J.

This is an action brought by the city of Oceanside, a city of the sixth class, to collect from the defendant, hereinafter referred to as the "Telephone Company," municipal license taxes alleged to be due from the defendant for the first three quarters of the year 1953 pursuant to the terms of ordinance No. 741, as amended, of said city.

This ordinance provides for the levy of two license taxes on telephone companies (1) A tax of $400 a year (at...

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