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RALSTON PURINA CO. v. COUNTY OF LOS ANGELES

Docket No. 46489.

56 Cal.App.3d 547 (1976)

128 Cal. Rptr. 556

RALSTON PURINA COMPANY, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants.

Court of Appeals of California, Second District, Division Three.

March 25, 1976.

Attorney(s) appearing for the Case

COUNSEL

John H. Larson, County Counsel, and James Dexter Clark, Deputy County Counsel, for Defendants and Appellants.

Latham & Watkins, Richard F. Alden and John J. Clair, Jr., for Plaintiff and Respondent.

Baker, Ancel & Redmond, Gerald T. Manpearl, G. Emmett Raitt, Stein & Shostak, Willis, Butler, Scheifly, Leydorf & Grant and Charles R. Ajalat as Amici Curiae on behalf of Plaintiff and Respondent.

OPINION

POTTER, J.

This is an appeal from a judgment for plaintiff Ralston Purina Company in its suit for refund of ad valorem personal property taxes levied and collected from it under protest by defendants County of Los Angeles and City of Los Angeles. The personal property taxed was canned tuna stored in plaintiff's warehouses at Los Angeles Harbor. The trial was to the court which made detailed findings of fact based in substantial...

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