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SIMON v. COUNTY OF LOS ANGELES

Docket Nos. 21252-21253.

141 Cal.App.2d 74 (1956)

296 P.2d 381

SAMUEL L. SIMON et al., Respondents, v. COUNTY OF LOS ANGELES, Appellant. [Two Cases.]

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

April 24, 1956.

Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, and Gordon Boller, Assistant County Counsel, for Appellant.

George I. Devor and Paul P. Selvin for Respondents.

ASHBURN, J.

Plaintiffs, a partnership known as Commercial Steel Company, brought two actions (consolidated for purposes of appeal) to recover taxes paid under protest to defendant county of Los Angeles for the years 1952 and 1953, respectively. The taxes were levied upon imported articles. The question is whether article I, section 10, clause 2 of the United States Constitution was violated.1 That

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