Singer Co. v. County of Kings

Statement of Case

Respondent filed claims with appellant for refund of ad valorem unsecured personal property taxes of $32,190.57 for the tax years 1965, 1966, 1967, 1968 and 1970. The claims alleged that appellant had illegally assessed and collected taxes on goods imported into this country by respondent and stored at its regional warehouse at Armona, California.

Appellant denied the claims, and respondent filed suit to recover the taxes. Appellant answered, denying that the goods were immune from taxation as imports and alleged as an additional defense that respondent’s claim for refund for the years 1965, 1966 and 1967 was barred by the statute of limitations.

The trial court entered findings of fact and conclusions of law and judgment in favor of respondent on all issues.

Facts

Respondent operates a regional warehouse at Armona in Kings County, California. The warehouse services two smaller warehouses in California and about 170 of respondent’s retail stores in California, Nevada, Hawaii and Arizona.

On the relevant tax dates, respondent’s warehouse contained merchandise manufactured in the United States (the property taxes paid by respondent on that…