People v. Great American Insurance

This appeal is taken by the People of the State of California from that portion of the judgment of the trial court denying the People’s prayer for recovery upon a surety bond underwritten by defendant and respondent Great American Insurance Company as security for the payment of state sales taxes incurred by said defendant’s principal for the period April 1, 1957, to May 9, 1957, and denying all recovery upon an endorsement to the bond which extended its coverage to include local sales taxes imposed by the provisions of the ‘ Bradley-Burns Uniform Local Sales and Use Tax Law.”

The facts essential to a determination of the legal issues presented to the trial court are not in dispute. Therefore all the determinations made by the trial court are con elusions of law which, of course, are not binding upon this court. (San Diego T. & S. Bank v. County of San Diego, 16 Cal.2d 142, 153 [ 105 P.2d 94 , 133 A.L.R 416].)

At all times material to this proceeding, Berl Berry, Inc., a California corporation, hereinafter referred to as the taxpayer, was engaged in the business of selling tangible personal property at retail within the County of Los Angeles. Since October 16, 1951, it had…