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AMERICAN DISTILLING CO. v. JOHNSON

Docket No. 16237.

132 Cal.App.2d 73 (1955)

281 P.2d 598

THE AMERICAN DISTILLING COMPANY (a Corporation), Appellant, v. CHARLES G. JOHNSON, as State Treasurer, etc., et al., Respondents.

Court of Appeals of California, First District, Division Two.

April 1, 1955.

Attorney(s) appearing for the Case

Norman A. Eisner and Haskell Titchell for Appellant.

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Ernest P. Goodman and Sho Sato, Deputy Attorneys General, for Respondents.

NOURSE, P.J.

This is an action for refund of excise taxes imposed under section 24 of the Alcoholic Beverage Control Act (Deering's General Laws, Act 3796, hereinafter called the act). Defendants, Treasurer of the State of California and members of the State Board of Equalization, had judgment, after their demurrer to the amended complaint on the ground that it did not state a cause of action was sustained without leave to amend, and plaintiff appeals.

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