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RICE GROWERS' ASSOC. OF CALIFORNIA v. CTY. OF YOLO

Docket No. 27321.

17 Cal.App.3d 227 (1971)

94 Cal. Rptr. 847

RICE GROWERS' ASSOCIATION OF CALIFORNIA, Plaintiff and Respondent, v. COUNTY OF YOLO, Defendant and Appellant.

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

April 28, 1971.

Attorney(s) appearing for the Case

COUNSEL

Charles R. Mack, County Counsel, and John T. Ketelsen, Deputy County Counsel, for Defendant and Appellant.

Joseph L. Alioto, Stephen J. Schwartz and Peter J. Donnici for Plaintiff and Respondent.

OPINION

DAVID, J.*

The county appeals a judgment, whereby plaintiff association was held entitled to recover general taxes, paid under protests, in the aggregate sum of $89,993.96. The sole issue is whether the rice so taxed was or was not an "export" at the time of taxation. If it was, then the taxation was prohibited by article I, section 10, clause 2, of the United States Constitution. If it was not...

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