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CALIFORNIA PORTLAND CEMENT CO. v. STATE BD. OF EQUAL.

Docket No. L.A. 29481.

67 Cal.2d 578 (1967)

432 P.2d 700

63 Cal. Rptr. 5

CALIFORNIA PORTLAND CEMENT COMPANY et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Supreme Court of California. In Bank.

October 30, 1967.

Attorney(s) appearing for the Case

Wallace K. Downey for Plaintiffs and Appellants.

Thomas C. Lynch, Attorney General, Mario A. Roberti and Neal J. Gobar, Deputy Attorneys General, for Defendant and Respondent.

Harold W. Kennedy, County Counsel, and A.R. Early, Assistant County Counsel, as Amici Curiae on behalf of Defendant and Respondent.

BURKE, J.

The trial court denied mandamus to quash a subpoena duces tecum by which the State Board of Equalization sought the production of certain business records of plaintiff corporation, which appeals.1 As will appear, we have concluded that the court was correct in its determination that no ground for relief has been shown, and that the judgment should be affirmed.

The Board, pursuant to its duty to equalize the valuation...

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