County of Alameda v. City & County of San Francisco

The instant action was brought by five bay area counties against the City and County of San Francisco and its tax collector, Londo Cassassa. The complaint herein alleges that on August 21, 1968, defendant city and county enacted an ordinance imposing a fee in the amount of 1 percent of adjusted gross income upon all persons who were employed in the City and County of San Francisco but resided elsewhere. It was alleged that some 200,000 persons who would be subject to said tax resided in the five plaintiff counties and that this action was on their behalf to protect them against arbitrary, discriminatory and illegal taxation. Plaintiffs sought a judicial declaration that the San Francisco ordinance was illegal and void and a temporary and permanent injunction prohibiting enforcement of the ordinance.

Following the issuance of an order to show cause, defendants demurred to the complaint on the ground that plaintiff counties were not the real parties in interest and lacked standing to sue. The court overruled the demurrer, and defendants answered, denying that the ordinance under attack was invalid.

The trial court held the San Francisco ordinance unconstitutional and…