DOOLING, J.
This is an appeal by defendant city and county of San Francisco from a judgment of the superior court ordering it to refund certain personal property taxes paid under protest by plaintiff National Distillers Products Corporation.
Respondent is a Virginia corporation qualified and entitled to do business in the State of California. It is engaged in business as an importer, exporter, manufacturer and distributor of wines, liquors, and other alcoholic...
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