Resolution No. 1343
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RESOLtYfION No. 1343
A RESOLtYfION OF '!'HE CITY COUNCIL OF THE CITY OF VERNON AUTHOR-
IZING THE CITY ATTORNEY, OR THE COUNTY COUNSEL OF THE COUftY OF
LOS ANGELES, TO ENTER INTO S'fIPULA'fIONS FOR JUDGMD'f IN CER'fAIN
CASES PEl'lDING IN THE SUPERIOR COURT OF THE STAfi: OF CALIFORNIA,
IN AND FOR THE COUftY OF LOS ANGELES.
THE CITY COUNCIL OF THE CITY OF VERNON DOES RESOLVE AS FOLLOWS:
THAT, WHEREAS, there are now pending in the Superior
Court of the State of California in and for the County of Los Ange-
les, a large number of cases brought by Security-First National
Bank of Los Angeles, Bank of America National Trust and Savings
Association, Cit~zens National Trust & Savings Bank of Los Ange-
les, California Bank and landlords of such banks for the recov-
ery of taxes paid under protest for the tax years 1941-1942 to
1946-47, both inclusive, on ~provements alleging that included
within such improvements assessments were valuations of va~t
doors and counters owned by banks, and which is classified as
personal property, would be exempt from t~xation in the County:
of Los Angeles for said year, and further alleging that all suchl
counters and vault doors, machinery and other trade fixtures
were classified as personal property, except when used for bank-
ing purposes; and
WHEREAS, the City of Vernon is a defendant in certain
of said actions, as more particularly recited in an appendix
to this resolution annexed hereto, and made a part of this
resolution as if set forth in the body hereof; and
WHEREAS, it is the mutual desire of all of the parties
to such litigation, including the City of Vernon that the de-
cisions in all of such cases may be rendered in accordance with
the final decision entered in certain Test Cases now pending in
the Superior Court upon such judgments therein becoming final,
including any and all appeals which may be takerrl'. therefrom:
NOW, THEREFORE, BE IT RESOLVED:
1.
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1. That the City Attorney of the City of Vernon, or the
County Counsel of the County of Los Angeles (if he has pre-
viously appeared in such cases on behalf of this city) be, and
he hereby is, authorized to enter into a stipulation in each
and all of the aforesaid actions on behalf of the city of Vernon,
stipulating that judgment may be entered in accordance with
and in the same manner as in respective Test Cases set forth
in the appendiz as applied to the particular facts of each of
the cases to which this City is a party set forth below each of
such captioned Test Cases.
2. The City Clerk of the City of Vernon is hereby
directed to certify to the passage of this resolution and
thereupon and thereafter the same shall be in full force
and effect.
ADOP'.l.'Ell AliD APPR~Y, ot: Jun:
4 . ~
----jor n C ty 07 ~on
1947.
ss
COUNTY OF LOS ANGELES
I, T. J. FURLONG, City Clerk of the City of Vernon,
do hereby certify that the foregoing Resolution No. 1343 was
duly adopted. by the City Council of the City of. Vernon, and
approved by the Mayor of said City at a regular meeting thereof
held on June 17, 1947.
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2.
SUPPORTING
DOCUMENTS
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APPENDJX
TAX YEAR 1941-42
TEST CASE:
w. J. SIMMS et al v. COUNTY OF LOS ANGELES, a body
corporate and politic; and CITY OF GARDENA, a
municipal corporation - Case No. 476894.
CASES TO BE DETERMINED BY ABOVE TEST CASE:
CASE NO. CAPTION
476998 Brown-Bevis EquipmeRt Co. v . County of
Los Angeles and City of Vernon
498014 Brown-Bevis Equipment Co. v. County of
Los Angeles and City of Vernon
-1-
t'~-
CAUSES
All
All
\-
TAX YEAR 1941-42
TEST CASE:
MERCHANTS NATIONAL REALTY CORPORATION v.COUNTY
OF LOS ANGELES, a body corporate and politic; and
CITY OF CLAREMONT, a municipal corporation -
Case No. 476465.
CASE TO BE DETERMINED BY ABOVE TEST CASE:
CASE NO. CAPTION
CAUSES
476466 Merchants National Realty Corporationv.
County of Lo.s Angeles and City of Vernon
All
-2-
;
'.1\
'\' -::
TAX YEAR 194~-43
TEST CASE:
W. J. SIMMS et al v. C Ol1NTY CFL OS ANGELES, a body
corporate and politic; and CITY OF GARDENA, a
municipal corporation - Case No. 485487.
CASE TO BE DETERMINED BY ABOVE TEST CASE:
CASE NO. CAPTION
CAUSES
485421 Merchants National Realty Corporation v.
County of Los Angeles and City of Vernon
3rd
-3-
t ~
TAX YEAR 199-2-9-3
I
TEST CASE:
MERCHANTS NATIONAL REALTY CORPORATION v. COUNTY OF -
, LOS ANGELES, a body corporate and politic; and
CITY OF CLAREMONT, a municipal corporation -
Case No. 9-859-12.
CASE TO BE DETERMINED BY ABOVE T EST CASE:
CASE NO. CAPTION
CAUSES
9-859-21 Merchants National Realty Corporation v.
County of Los Angeles and City of Vernon
1st & 2nd
-9--
.J"" ,C
TAX YEAR 1943-41+
TEST CASE:
MERCHANTS NATIONAL REALTY CORPORATION v;; COUNTY
OF LOS ANGELES, a body eorporate and politie; and
CITY OF CLAREMONT, a munieipal eorporation -
Case No. 493099.
CASE TO BE DETERMINED BY ABOVE TEST CASE:
CASE NO. CAPTION
493072 Merehants National Realty Corporation v.
County of Los Angeles and City of Vernon
CAUSES
All
-6-
-~t> If'!>'-
TAX YEAR 1944-45
TEST CASE:
WILLIAM S. ROSECRANS et al v. OOUNTY OF LOS ANGELES,
a body eorporate and politie; and CITY OF GARDEN!,
a munieipal eorporation - Case No. 501250.
CASES TO BE DETERMINED BY ABOVE TEST CASE:
CASE NO. CAPTION
500481 Brown-Bevis Equipment Co. v. County of Los
Angeles and City of Vernon
502012 J. B. Leonis' Ine. v. County of Los Angeles
and City of Vernon
CAUSES
All
All
-s-
"j'"
.~
.
TAX YEAR 1945-46
TEST CASE:
.w. S.ROSECRANS et al v. COUNTY OF LOS ANGELES,
a body corporate and politic; and CITY OF GARDENA,
a municipal corporation - Case No. 510100.
CASES TO BE DETERMINED BY ABOVE TEST CASE:
CASE NO. CAPTION CAUSES
510158 Brown-Bevis Equipment Co. v. County of Los Angeles
and City of Vernon All
513538 J. B. Leonis, Inc. v. County of Los Angeles
and City of Vernon All
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.......( ~,
~
,.
TAX YEAR 1946-l}7
TEST CASE:
, ..
WILLIAM ~. ROSECRANS et alv. COUNTY OF LOS ANGELES,
a body corporate and politic; and CITY OF GARDEN!,
a municipal corporation - Case No. 525671.
CASE TO BE DETERMINED BY ABOVE TEST CASE:
CASE NO. CAPTION
530,042 Brown-Bevis Equipment Co. v. County of
Lcs Angeles and City of Vernon
-8-
CAUSES
All