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SMITH-RICE HEAVY LIFTS v. COUNTY OF LOS ANGELES

Docket No. 30256.

256 Cal.App.2d 190 (1967)

63 Cal. Rptr. 841

SMITH-RICE HEAVY LIFTS, INC., et al., Plaintiffs and Appellants, v. THE COUNTY OF LOS ANGELES, Defendant and Respondent.

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

November 21, 1967.

Attorney(s) appearing for the Case

Graham, James & Rolph, Graham & James, Reed M. Williams and Don A. Proudfoot, Jr., for Plaintiffs and Appellants.

Harold W. Kennedy and John D. Maharg, County Counsel, and John D. Cahill, Deputy County Counsel, for Defendant and Respondent.

HERNDON, J.

Plaintiffs appeal from that portion of the judgment which denies them recovery of ad valorem property taxes levied for the years 1962 and 1963 on certain "derrick barges" owned by appellants. Appellants contend (1) that two of their barges were specifically exempted from all such taxes by the terms of article XIII, section 4 of the California Constitution; and (2) that in any event none of their barges was...

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