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CITY OF POMONA v. STATE BD. OF EQUALIZATION

Docket No. L.A. 25582.

53 Cal.2d 305 (1959)

347 P.2d 904

1 Cal. Rptr. 489

CITY OF POMONA, Respondent, v. STATE BOARD OF EQUALIZATION et al., Defendants; CITY OF MONTCLAIR et al., Appellants.

Supreme Court of California. In Bank.

December 23, 1959.

Attorney(s) appearing for the Case

Henry M. Busch, City Attorney, Burke, Williams & Sorensen, Royal M. Sorensen, Albert E. Weller, County Counsel, and J.B. Lawrence, Deputy County Counsel, for Appellants.

Robert Anderson, City Attorney (Berkeley), John H. Lauten, City Attorney (Fresno), Jean F. DuPaul, City Attorney (San Diego), Roger Arnebergh, City Attorney (Los Angeles), and James A. Doherty, Assistant City Attorney, as Amici Curiae on behalf of Appellants.

Arlo E. Rickett, Jr., City Attorney, O'Melveny & Myers, Pierce Works, Howard J. Deards and William D. Moore for Respondent.

SPENCE, J.

This is an appeal from a judgment entered in a mandamus proceeding, which judgment directed the apportionment between contesting political subdivisions of certain retail sales tax revenue.

The city of Pomona, in Los Angeles County, and the city of Montclair, in San Bernardino County, adjoin. Two buildings, which constitute a retail sales outlet of Sears, Roebuck and Company, are bisected by the line which divides the two cities and the two counties...

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