Church v. City of Los Angeles

DRAPEAU, J.

The facts in this case are not disputed. Plaintiff at all times material herein has been a resident of the county of Los Angeles. He has been in the business of breeding, training, and racing horses for many years. He owns and operates two ranches in Santa Clara County, one for breeding, the other for racing and training. Colts are foaled and trained in Santa Clara County, or purchased in Kentucky and trained in Santa Clara County.

When ready for racing, horses are shipped to race meets in California and in other states. During a meet they are raced, stabled, and taken care of at the track where the meet is held. When the meet is over they are sent to other meets in other places. Sometimes the horses go first to Bay Meadows track in northern California, then to the Santa Anita track in southern California, and then to meets in eastern states. And sometimes the order is reversed, and the horses are sent first to other states, and then back to one or more of the California tracks.

[90]

The horses are for sale wherever they may be. Some are entered in ' ‘ claiming ’ ’ races. In such races a certain purchase price for the horse is stated, and, under conditions not necessary here to relate, the owner must sell at that price if any buyer “claims” the horse.

While 12 of plaintiff’s horses were at Santa Anita, they were assessed and taxed as personal property for the county of Los Angeles and the city of Los Angeles. The same horses had been assessed for tax purposes in Santa Clara County also. These horses were at a race meet at Santa Anita between December 29, 1945, and March 16, 1946, which, of course, included the first Monday in March, when taxes become a lien.

The tax in Los Angeles County was paid under protest, and the plaintiff brought his action for recovery. The trial court found that the plaintiff’s ranch property in Santa Clara County was the place for rehabilitation and maintenance of the horses when not away racing, and, that, when the horses were away racing, it was the intent of the plaintiff to return them to Santa Clara County. From the findings conclusions of law were made that the taxable situs of the horses was Santa Clara County, and that the taxes assessed and collected by the Los Angeles County Tax Collector were unlawful, and judgment passed accordingly. From this judgment defendants Los Angeles county and city of Los Angeles appeal.