E. Clemens Horst Co. v. County of Sacramento

This is an action to recover money paid as taxes on 1,000 bales of hops. The trial court sustained the defendant’s general demurrer to the complaint and granted the plaintiff ten days to amend. Plaintiff elected to stand upon the complaint and judgment was thereupon entered in favor of the defendant. The plaintiff has appealed from the judgment. The allegations of the complaint material to the questions presented by the appeal are:

Respondent does not controvert appellant’s statement that “goods in course of exportation from this state to foreign countries are not subject to taxation by the state.” For the purposes of this opinion, at least, it may be conceded, as stated by appellant, “that from the moment when a shipper starts goods on a journey to a destination abroad with the intention that the journey shall be continuous and uninterrupted, the same are exports, and thereafter no temporary interruption of such a shipment alters its character as an export.” The complaint, however, does not allege that the goods in question had been started on their journey on or before the first Monday in March, 1924. The allegation is that the hops were sold October 1, 1923, and “that…