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Articles 1 - 15 of 15
Full-Text Articles in Taxation-State and Local
People V. Chambers, Jesse W. Carter
People V. Chambers, Jesse W. Carter
Jesse Carter Opinions
Property that belonged to state should not have been sold for taxes, and thus county was responsible for reimbursing former owners for tax deed; statute of limitations did not apply to property owned by the state and devoted to a public use.
Santa Fe Transp. Co. V. State Board Of Equalization, Jesse W. Carter
Santa Fe Transp. Co. V. State Board Of Equalization, Jesse W. Carter
Jesse Carter Opinions
Taxes were improperly refunded to a common carrier because intracity operations which were an inseparable part of intercity operations could not be considered exempt from the gross receipts tax.
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.
United States Fidelity & Guaranty Co. V. State Board Of Equalization, Jesse W. Carter
United States Fidelity & Guaranty Co. V. State Board Of Equalization, Jesse W. Carter
Jesse Carter Opinions
Taxpayers failed to make a clear case for estoppel against the taxing authority's assessment of back taxes on gross premiums because taxing authority's acceptance of taxes paid could not bind the state as to the full amount of tax lawfully due.
Fischer V. County Of Shasta [Dissent], Jesse W. Carter
Fischer V. County Of Shasta [Dissent], Jesse W. Carter
Jesse Carter Opinions
A statute authorizing the creation of a tax maintenance district which could construct street lighting on roads within the county authorized the maintenance district to construct street lighting on a state highway within the district.
Parr-Richmond Industrial Corp. V. Boyd [Dissent], Jesse W. Carter
Parr-Richmond Industrial Corp. V. Boyd [Dissent], Jesse W. Carter
Jesse Carter Opinions
In actions to recover property taxes paid under protest, the property owner only had a qualified and contingent possessory interest in the form of a gratuitous and revocable right to possession and thus the taxes assessed were incorrect.
Los Angeles V. Belridge Oil Co., Jesse W. Carter
Los Angeles V. Belridge Oil Co., Jesse W. Carter
Jesse Carter Opinions
A company that produced and sold crude oil and natural gas was engaged in selling for the purposes of a city tax ordinance, and thus was obligated to pay the city's business license tax.
Weiss V. State Board Of Equalization, Jesse W. Carter
Weiss V. State Board Of Equalization, Jesse W. Carter
Jesse Carter Opinions
The California State Board of Equalization possessed the power to deny an off-sale liquor license to an applicant because the applicant's premises were in close proximity to a school.
Groves V. Los Angeles, Jesse W. Carter
Groves V. Los Angeles, Jesse W. Carter
Jesse Carter Opinions
Where state constitution provided for taxes on insurance companies that were in lieu of all other taxes, an ordinance was properly declared invalid where it imposed license tax on gross receipts of an insurance company's agent engaged in bail bonds.