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STERLING LIQUOR DISTRIBUTORS v. COUNTY OF ORANGE

Docket Nos. 9556, 9557.

3 Cal.App.3d 510 (1970)

83 Cal. Rptr. 571

STERLING LIQUOR DISTRIBUTORS, INC., Plaintiff and Respondent, v. COUNTY OF ORANGE et al., Defendants and Appellants. (Two Cases.)

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

January 15, 1970.

Attorney(s) appearing for the Case

COUNSEL

Adrian Kuyper, County Counsel, Timothy L. Strader and Laurence M. Watson, Deputy County Counsel, for Defendants and Appellants.

Latham & Watkins and Donald P. Newell for Plaintiff and Respondent.

OPINION

GRIFFIN, J.*

Defendants County of Orange and City of Buena Park appeal from two judgments for plaintiff in actions for refund of ad valorem property taxes. The cases were consolidated for trial and on appeal.

The facts are stipulated by the parties.

1. Plaintiff is an importer of liquor.

2. The imported liquors were kept in their original cartons upon receipt by plaintiff...

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