Pacific Electric Railway Co. v. Department of Motor Vehicles

THE COURT. Petitioner, a public utility corporation, claiming the benefit of sections 41, 77a and 77c of the California Vehicle Act of the State of California (chap. 2'66, Stats. 1923, as amended), tendered on December 29, 1934, to respondent Department of Motor Vehicles of the State of California the sum of $5,942, and demanded therefor registration certificates for the calendar year 1935 for 212 motor vehicles used by it in the operation of its business as an electric interurban railway corporation during the year 1934. This demand was refused on the ground that said tender was insufficient in amount to comply with the said statute. Hence, this proceeding in mandamus.

No facts essential to determination of the controversy are in dispute. The tender made was for the $3 registration item in full for each car as required by said section 77a, but as to the weight charges provided for in said section 77c petitioner tendered an amount which would have been sufficient only in case registration had taken place on July 1, 1935, instead of January 1st of said year. In other words, the essence of petitioner’s claim is that it has already paid or has already obligated itself to pay a fee in lieu of said charges for the first half of said year 1935 because of the gross receipts tax assessed against it for the fiscal year [183193]4-35, pursuant to section 14, article XIII, of the Constitution of the state of California as it stood on May 1, 1933.

We are here concerned with the following provision of said section 14, subdivision “a”, which reads: “Such taxes shall be in lieu of all other taxes and licenses, state, county and municipal, upon the property above enumerated of such companies ... ”, when considered in the light of section 14% of said article, adopted June 27, 1933, and which reads as follows: “The provisions of section 14 of this article as they read on May 1, 1933, shall remain fully operative to and including December 31, 1934, notwithstanding any other provision in this Constitution. From and after January 1, 1935, said provisions shall no longer be of any force and effect; provided, however, that any taxes assessed in pursuance thereof, prior to said date, shall remain fully collectible.” Petitioners also assert that a provision inserted in said section 14 on June 27, 1933, is also involved. This provision reads: “ . . . provided further, that no excise, or income tax or any other form of tax or license charge shall be levied or assessed upon or collected from the companies, or any of them, mentioned in the first paragraph of this section, in any manner or form, different from, or at a higher rate than that imposed upon or collected from mercantile, manufacturing and business corporations doing business within the state.”