Wardall

I dissent. In my view the opinion of the District Court of Appeal, First Appellate District, Division 1, prepared by Mr. Justice Ward and reported in 166 P.2d 23 , affirming the judgment of the trial court, correctly and justly disposes of the issues presented. For the legal reasons therein made amply manifest and, also, because I believe that governmental agencies should be held to standards of integrity and diligence comparable to those exacted of persons in private life, I would affirm the judgments appealed from.

Edmonds, J., concurred.

Plaintiffs in these consolidated cases are licensed by the Board of Equalization (hereinafter referred to as board) as wholesalers and importers of distilled spirits pursuant to the Alcoholic Beverage Control Act (Stats. 1935, p. 1123; Deering’s Gen. Laws, 1935 Supp., Act 3796), and the issue is whether the board-may make a deficiency tax assessment and levy after having previously levied an assessment for the same period.

In the Cavagnaro case, from a report by the board’s auditors after an audit of Cavagnaro’s records, a tax of $647.31 was levied for the period July 1, 1935, to December 31, 1937, and notice thereof sent to Cavagnaro advising him that the levy is “based upon an examination of available records and other information in possession of the Board”; that he could petition for a relevy within 15 days; and that if he failed to do so “the amount of this levy becomes final.” Cavagnaro did not request a relevy and paid the tax. In 1939 the board made an audit of Cavagnaro’s records for the period January 1, 1938, to June 30, 1939. Following consultation between the board’s and Cavagnaro’s auditors it was concluded and the auditors’ report showed that the tax for that…