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  5. 47 Cal.2d 384 (1956)
 

U.S. FID. & GUAR. CO. v. STATE BD. OF EQUAL.

Docket Nos. L.A. 23712, 23713, 23714.

47 Cal.2d 384 (1956)

303 P.2d 1034

UNITED STATES FIDELITY AND GUARANTY COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION et al., Appellants. NORTHWEST CASUALTY COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION et al., Appellants. NATIONAL AUTOMOBILE AND CASUALTY INSURANCE COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION et al., Appellants.

Supreme Court of California. In Bank.

November 30, 1956.

Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, and Harold B. Haas, Deputy Attorney General, for Appellants.

Latham & Watkins, Dana Latham and Charles E. Horning, Jr., for Respondents.

CARTER, J.

Defendants, the State Board of Equalization and others, appeal from judgments for plaintiffs, insurance companies, in their actions to recover taxes on their gross premiums paid under protest, together with interest on the sums.

It was stipulated that the method of conducting the bail bond business (it is a tax on premiums for such bonds which are here involved) by plaintiff companies and their agents...

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