[Download] "Franklin V. Peterson" by Second Appellate District, Division One District Court Of Appeal Of California * eBook PDF Kindle ePub Free
eBook details
- Title: Franklin V. Peterson
- Author : Second Appellate District, Division One District Court Of Appeal Of California
- Release Date : January 28, 1948
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
This cause comes before us on an agreed statement on appeal (Rule 6, Rules on Appeal). It is a declaratory relief action wherein an attack is made upon the constitutionality of section 21.190 of the Los Angeles Municipal Code, being an amendment to article I, chapter 2 of said code. The section in question imposes a gross receipts tax upon persons engaged in various trades, callings, occupations, professions or other means of livelihood, in the sum of $12 per calendar year or fractional part thereof, for the first $12,000 or less of gross receipts, and in addition thereto the sum of one dollar per year for each additional $1,000 or fractional part thereof of gross receipts in excess of $12,000.