California Supreme Court May 18, 1939, Sac. 5205; Sac. 5208; Sac. 5209, 5210, 5211, 5212, 5213, 5214 (Douglas Aircraft Co., Inc. v. Johnson)

THE COURT.

The three named plaintiffs noticed these appeals from judgments entered by the court below following the sustaining of demurrers to their respective complaints. By stipulation the appeals have been consolidated.

The actions were instituted under section 29 of the Use Tax Act of 1935 (Stats. 1935, chap. 361, p. 1297) by plaintiffs to recover taxes paid by them under that statute.