Robertson v. Johnson

ADAMS, P. J.

The appeal herein involves three actions commenced in the Superior Court of Sacramento County, to wit: L. C. Robertson v. Charles G. Johnson, State Treasurer, No. 60450; Harold E. Wentz and Peter J. Somers, doing business under the fictitious name and style of Automobile

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Transport Company of Southern California v. Charles G. Johnson, State Treasurer, No. 58255; and Harold E. Wentz v. Charles G. Johnson, State Treasurer, No. 60459.

After trial, all three cases were decided in favor of plaintiffs and a notice of appeal was filed in each case. Thereafter a stipulation was entered into providing for the consolidation of the three actions, it being further stipulated that the record on appeal should consist of the pleadings, findings and judgment in the case of Robertson v. Johnson. The suits involve identical transactions, the same taxing statute and the same issues. Any reference, therefore, to the Robertson case applies equally to the other two cases.

The facts, which are not in dispute, are as follows: During the period involved in the tax assessment levied by the State Board of Equalization, to wit, the period commencing June 1, 1936, to and including December 31, 1937, respondent Robertson was'engaged in the business of transporting automobiles throughout the State of California, and was an operator as defined in the California Motor Vehicle Transportation License Tax Act (Stats. 1933, p. 928, as amended; Deering’s Gen. Laws, 1937, Act 5130d), hereinafter called the License Act. He used two methods of transportation of automobiles for compensation. The first method was by transporting same on other motor vehicles, that is, he had trucks upon which he loaded new automobiles and delivered them to various points in the State of California. The amount of revenue received from that type of transportation is not in dispute in the instant action. However, respondent also drove and delivered new automobiles for compensation under their own power, that is, he took such automobiles from the factory and drove them himself or through his employees to dealers throughout the state, solely for the purpose of delivery.

It is stipulated by the parties that while driving and delivering said automobiles under their own power respondent displayed thereon special plates which had been issued to him as a transporter by the Department of Motor Vehicles, pursuant to sections 205 and 206 of chapter 4 of division III of the Vehicle Code and that said special plates were the only emblems or number plates displayed on said automobiles during said period of driving and delivery.