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(DOWNLOAD) "Kern Sunset Oil Co. v. Good Roads Oil Co." by Supreme Court Of California In Bank # Book PDF Kindle ePub Free

Kern Sunset Oil Co. v. Good Roads Oil Co.

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eBook details

  • Title: Kern Sunset Oil Co. v. Good Roads Oil Co.
  • Author : Supreme Court Of California In Bank
  • Release Date : January 21, 1931
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 69 KB

Description

SEAWELL, J. Petition for writ of mandate. Petitioner, Consolidated Title Securities Company, leased a title searching plant owned by it to Security Title Insurance and Guarantee Company, a title insurance company with offices in the city of Los Angeles. The notice of personal property taxes served on petitioner on July 11, 1933, by respondent County Assessor of Los Angeles County charged petitioner with taxes in the sum of $12,029.62 levied on office equipment, a law library and title searching plant, assessed respectively at $12,070, $750 and $270,230. Petitioner contends that said property is not subject to local taxation by virtue of the fact that it is in the sole possession and use of petitioners lessee, a title insurance company which annually pays a tax to the state based on gross premiums under the provisions of article XIII, section 14, subdivision b, state


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