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Full-Text Articles in Law
Prince V. San Francisco [Dissent], Jesse W. Carter
Prince V. San Francisco [Dissent], Jesse W. Carter
Jesse Carter Opinions
The Legislature could properly require that veterans sign a non-subversive affidavit in order to be eligible for a tax exemption.
People's Church Of San Fernando Valley, Inc. V. County Of Los Angeles [Dissent], Jesse W. Carter
People's Church Of San Fernando Valley, Inc. V. County Of Los Angeles [Dissent], Jesse W. Carter
Jesse Carter Opinions
Trial court improperly held that taxpayer was entitled to exemption even though taxpayer refused to comply with statutory mandate requiring affirmance that it did not advocate violent overthrow of government because statute was reasonable regulation.
First Methodist Church V. Horstmann [Dissent], Jesse W. Carter
First Methodist Church V. Horstmann [Dissent], Jesse W. Carter
Jesse Carter Opinions
Church taxpayers were not entitled to tax exemption because they refused to execute non-subversive oath that was statutorily and constitutionally required. Non-subversive oath could validly be required of churches as condition to granting exemption.
Speiser V. Randall [Dissent], Jesse W. Carter
Speiser V. Randall [Dissent], Jesse W. Carter
Jesse Carter Opinions
A veteran was not entitled to a veterans' tax exemption, despite that he met all requirements, because in his application, he refused to subscribe to the nonsubversive oath required by the California Constitution and by statute.
First Unitarian Church V. County Of Los Angeles [Dissent], Jesse W. Carter
First Unitarian Church V. County Of Los Angeles [Dissent], Jesse W. Carter
Jesse Carter Opinions
A church that refused to include in its property tax exemption application a required nonsubversive declaration was barred from receiving the exemption. Making an oath was contrary to the church's religious beliefs.
Los Angeles V. Belridge Oil Co., Jesse W. Carter
Los Angeles V. Belridge Oil Co., Jesse W. Carter
Jesse Carter Opinions
A taxpayer was subject to a license tax for only that portion of its gross receipts derived from sales within a city because allowing the city to levy a license tax on sales outside the city was a denial of equal protection of the law.
Glendale V. Trondsen, Jesse W. Carter
Glendale V. Trondsen, Jesse W. Carter
Jesse Carter Opinions
A charge for rubbish collection that was imposed by a city ordinance was a reasonable exercise of the police power. Residents received the benefit of rubbish collection availability notwithstanding fact that they chose not to use the services.