(Download) "People V. Keith Railway Equipment Co." by Third Appellate District District Court Of Appeal Of California ~ eBook PDF Kindle ePub Free
eBook details
- Title: People V. Keith Railway Equipment Co.
- Author : Third Appellate District District Court Of Appeal Of California
- Release Date : January 27, 1945
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 77 KB
Description
This action was brought by the state to recover taxes claimed to be due from defendant for the years 1937 and 1938, under the Private Car Tax Act (Stats. 1937, p. 621; Deering's Gen. Laws, 1937, Act 8496). The amended complaint alleged that defendant, an Illinois corporation, during 1937 and 1938 owned private cars which were furnished to shippers for the transportation of property; that defendant did not file a report with the State Board of Equalization as required by section 4 of aforesaid act; that the board, from information in its possession, estimated that defendant, during 1937 had habitually within this state an average of 56 private cars which were operated during that year upon railroads in California; that the board assessed said cars at $29,600 and, pursuant to section 6 of the act, added a penalty of 10 per cent; that defendant was served with written notice of the action of the board, but that defendant failed to petition for a reassessment pursuant to section 11 of the act; that thereafter the board fixed a tax rate of $3.60 for $100 of assessed valuation, and duly levied a tax of $1,172.60 upon defendant's cars; that notice of this action was mailed to defendant with a demand for payment, but that defendant failed to pay same, whereupon an additional penalty was added. The prayer was for judgment for $1,289.38 with interest.