KINGSLEY, J.
In this action, tried on a stipulation of facts and attached exhibits, plaintiff corporation sought to recover property taxes paid under protest. Plaintiff filed a complaint pursuant to Revenue and Taxation Code section 5138, alleging that defendants had levied a tax on scrap iron in violation of article I, section 10, clause 2 of the United States Constitution, the export clause. The trial court made findings of fact and conclusions of law and, by memorandum...
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