Santa Barbara Optical Co. v. State Board of Equalization

The named plaintiffs, dispensing opticians, brought this class action for a refund of sales taxes paid to defendant by them and others “similarly situated” (unnamed plaintiffs). Defendant demurred to the complaint on the ground that it failed to state a cause of action in favor of the unnamed plaintiffs; the demurrer was sustained with leave to amend only as to them; they declined to amend and judgment of dismissal was entered pursuant to section 581, subdivision 3, Code of Civil Procedure. Plaintiffs appeal from the judgment.

We accept as true the material allegations of the complaint under settled principles relating to demurrers. It alleges that the named plaintiffs are registered dispensing optical corporations doing business in California, they bring the action on behalf of themselves and all the unnamed plaintiffs similarly situated—all other registered dispensing opticians conducting business in California prior to July 1, 1971—a well defined community of interest in questions of law and fact exists between the named plaintiffs and the other members of the class and it is impracticable to bring all members of the class before the court as individual plaintiffs…