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Taxation-State and Local Commons

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Golden Gate University School of Law

Power to License or Tax

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Los Angeles V. Belridge Oil Co., Jesse W. Carter Apr 1957

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.