SEARS, ROEBUCK & CO. v. COUNTY OF KINGS

Docket No. 2374.

59 Cal.App.3d 446 (1976)

130 Cal. Rptr. 694

SEARS, ROEBUCK & COMPANY, Plaintiff and Appellant, v. COUNTY OF KINGS et al., Defendants and Respondents.

Court of Appeals of California, Fifth District.

June 23, 1976.


Attorney(s) appearing for the Case

COUNSEL

Jones, Hall & Arky, Jones, McCue & Hall, Philippe J. Monet, Baker, Ancel & Redmond and Gerald T. Manpearl for Plaintiff and Appellant.

Allen C. Wait, County Counsel, and Larry G. McKee, Assistant County Counsel, for Defendants and Respondents.

John H. Larson, County Counsel, and James Dexter Clark, Deputy County Counsel, as Amici Curiae on behalf of Defendants and Respondents.


OPINION

FRANSON, J.

This appeal involves the propriety of respondent's assessment of $37,031.97 in ad valorem personal property taxes on imported tires owned by appellant and stored in two warehouses in Kings County on March 1, 1971. Appellant claims immunity from the tax under the import-export clause of the United States Constitution (art. I, § 10. cl. 2). The trial court held...

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