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VIRTUE BROS. v. COUNTY OF LOS ANGELES

Docket Nos. 28858, 28859, 28860, 28861.

239 Cal.App.2d 220 (1966)

48 Cal. Rptr. 505

VIRTUE BROS., Plaintiff and Respondent, v. THE COUNTY OF LOS ANGELES et al., Defendants and Appellants. BEMIS BROS. BAG COMPANY, Plaintiff and Appellant, v. THE COUNTY OF LOS ANGELES et al., Defendants and Respondents. CLAYTON MANUFACTURING COMPANY, Plaintiff and Appellant, v. THE COUNTY OF LOS ANGELES, Defendant and Appellant. ANCHOR POST PRODUCTS, INC. OF CALIFORNIA, Plaintiff and Appellant, v. THE COUNTY OF LOS ANGELES et al., Defendants and Appellants. (Consolidated Cases.)

Court of Appeals of California, Second District, Division Two.

January 6, 1966.

Attorney(s) appearing for the Case

Greenbaum, Baker & Ancel, Louis R. Baker and Gerald T. Manpearl for Plaintiffs and Appellants and Plaintiff and Respondent.

Harold W. Kennedy, County Counsel, A.R. Early and DeWitt W. Clinton, Deputy County Counsel, for Defendants and Appellants and Defendants and Respondents.

ROTH, P.J.

All plaintiffs are manufacturers. Virtue Bros. (Virtue), imported plywood from Finland; Clayton Manufacturing Company (Clayton), imported steel tubing from the British Isles; and Anchor Post Products, Inc. of California (Anchor), imported wire from Australia. Taxes were levied by the County of Los Angeles and the City of Los Angeles (defendants) upon the assessed valuation of full inventories of import materials in the possession of plaintiffs on the first...

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