ADAMS, P.J.
This is an action brought by H.Y. Minami and Sons, a copartnership composed of H.Y. Minami, H.Y. Minami, Jr., and Y. Minami, to recover taxes paid under protest. Judgment was entered in favor of defendants, and this appeal by plaintiffs followed.
Plaintiffs, during the period for which the tax was imposed, were licensed as commission merchants, dealers and brokers under the requirements of the Agricultural Code, and were engaged in the business...
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