Defendant Olson Farms, Inc., appeals from the judgment upholding the respondent City of Los Angeles' determination that defendant had underpaid its business taxes for the years 1974, 1975, 1976, and 1977, in the total sum of $381.81. The matter having been submitted upon an agreed statement there is no dispute as to the facts. These include the following:
"During the entire period of 1974 through 1978, inclusive...
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