Union Oil Co. v. City of Los Angeles

This is an appeal by defendant City of Los Angeles (hereinafter referred to as “City”) from a judgment entered in favor of plaintiff Union Oil Company of California (hereinafter referred to as “Union”) in an action for the recovery of business license taxes collected by City for the license years 1954 through 1958 inclusive.

The cause was submitted to the trial court on an agreed statement of facts. The facts are as follows:

“1. Plaintiff is now, and at all times herein mentioned was, a corporation duly organized and existing under and by virtue of the laws of the State of California.

“2. Defendant is now and at all times herein mentioned was a municipal corporation existing under and by virtue of the laws of the State of California, being a chartered city located in the County of Los Angeles, State of California.

“3. At all times herein mentioned, Plaintiff was and now is engaged in the business of manufacturing and selling at wholesale and at retail petroleum products within and outside the City of Los Angeles.

“4, On the dates hereinbelow set forth, Plaintiff, in ac *610 cordance with the applicable provisions of chapter II, article I, of the Los Angeles Municipal Code…