CARNATION CO. v. CITY OF LOS ANGELES

Docket No. L.A. 28178.

65 Cal.2d 36 (1966)

416 P.2d 129

52 Cal. Rptr. 225

CARNATION COMPANY, Plaintiff and Respondent, v. CITY OF LOS ANGELES, Defendant and Appellant.

Supreme Court of California. In Bank.

July 20, 1966.


Attorney(s) appearing for the Case

Roger Arnebergh, City Attorney, Bourke Jones and James A. Doherty, Assistant City Attorneys, and Robert C. Summers, Deputy City Attorney for Defendant and Appellant.

John H. Maynard, William H. Birnie and Jule N. Kvamme for Plaintiff and Respondent.

Lawler, Felix & Hall, Aloysius F. Power, Donald K. Barnes, John G. Wigmore, McCutchen, Black, Verleger & Shea and G. William Shea as Amici Curiae on behalf of Plaintiff and Respondent.


PEEK, J.

The tax in question is levied pursuant to the provisions of the Los Angeles Municipal Code. Section 21.03 imposes a "business tax" on any person engaged in a business as defined in particular following sections, including sections 21.166 (wholesale sales) and 21.167 (retail sales). The pertinent portions of those sections provide that "every person manufacturing and selling any goods, wares or merchandise ..., or selling any goods, wares or...

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