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SINGER CO. v. COUNTY OF KINGS

Docket No. 1958.

46 Cal.App.3d 852 (1975)

121 Cal. Rptr. 398

SINGER COMPANY, Plaintiff and Respondent, v. COUNTY OF KINGS, Defendant and Appellant.

Court of Appeals of California, Fifth District.

April 7, 1975.

Attorney(s) appearing for the Case

COUNSEL

Allen C. Wait, County Counsel, for Defendant and Appellant.

John H. Larson, County Counsel (Los Angeles), and James Dexter Clark, Deputy County Counsel, as Amici Curiae on behalf of Defendant and Appellant.

Johnston, Klein, Horton, Solomon & Baker, V. Judson Klein and Richard G. Polse for Plaintiff and Respondent.

Baker, Ancel & Redmond, Stein & Shostak and Gerald T. Manpearl as Amici Curiae on behalf of Plaintiff and Respondent.

OPINION

FRANSON, J. —

STATEMENT OF CASE

Respondent filed claims with appellant for refund of ad valorem unsecured personal property taxes of $32,190.57 for the tax years 1965, 1966, 1967, 1968 and 1970. The claims alleged that appellant had illegally assessed and collected taxes on goods imported into this country by respondent and stored at its regional warehouse at...

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