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ALASKA PACKERS ASSN. v. STATE OF CALIF.

Docket No. 8557.

136 Cal.App.2d 586 (1955)

289 P.2d 78

ALASKA PACKERS ASSOCIATION (a Corporation), Respondent, v. STATE OF CALIFORNIA et al., Appellants.

Court of Appeals of California, Third District.

October 27, 1955.

Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine and Irving H. Perluss, Assistant Attorney General, and Charles J. Miller, Deputy Attorney General, for Appellants.

Lillick, Geary, Olson, Adams & Charles, Harry L. Haehl, Jr., and Gary J. Torre, for Respondent.

FINLEY, J. pro tem.*

This is a companion case to Matson Navigation Co. v. State Board of Equalization, ante, p. 577 [289 P.2d 73]. In both cases the State of California levied and collected a tax on the sale and transfer to aliens of a seagoing vessel destined for use in foreign trade. The tax was paid under protest and a claim for refund was filed within the appropriate time. Appellant board...

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