People v. Sterling Refining Co.

The attorney-general, at the request of the state controller, commenced this action in the name of the People of the State of California, in the superior court of Los Angeles County, against defendant and appellant, Sterling Refining Company, a corporation, to collect from it the sum of $6,184.69, together with interest thereon at the rate of seven per cent per annum from May 10, 1924, claimed to be due to the state of California as license taxes on certain motor vehicle fuel under what is known as the “Motor Vehicle Fuel Act of 1923” (Stats. 1923, p. 571).

The case was tried by the court sitting without a jury, and judgment was rendered in favor of plaintiff for the full amount claimed. From this judgment defendant prosecutes this appeal, based upon the judgment-roll alone.

The complaint alleges and the court found:

The answer of the defendant admits that it did, on the eleventh day of April, 1924, file with the state board of equalization a verified statement and report showing that during the quarter ending March 31, 1924, it had produced 636,269 gallons of motor vehicle fuel.

A number of points are urged by appellant in its attack upon the judgment, and these contentions…