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MONTROSE CHEMICAL CORP. v. COUNTY OF LOS ANGELES

Docket No. 29779.

243 Cal.App.2d 300 (1966)

52 Cal. Rptr. 209

MONTROSE CHEMICAL CORPORATION OF CALIFORNIA, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, et al., Defendants and Respondents.

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

June 30, 1966.

Attorney(s) appearing for the Case

Anson, Gleaves & Larson, John H. Larson and Norman G. Oliver for Plaintiff and Appellant.

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

WOOD, P.J.

This is an action to recover taxes which plaintiff paid to respondent county under protest. The taxes were levied by the respondents on certain chemical products which plaintiff contends are exempt from taxation, under the federal Constitution, as exports. The court concluded that the products had not entered the "export stream" and were not exempt from taxation. Plaintiff appeals from the judgment that it...

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