California Court of Appeal

The California Children and Families Act of 1998 Act, which increased the tobacco excise tax, is facially constitutional. The Board of Equalization correctly interpreted the Act's effect on the taxation of other tobacco products without violating the single-subject limitation or equal protection.

Appellate Information

• Decided 06/10/2003
• Published 06/10/2003

Judges

• McDONALD, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
•  Bell, McAndrews, Hiltachk & Davidian, Charles H. Bell, Jr., Thomas W. Hiltachk, Santa Monica, Ben Davidian;  Gaglione, Coleman & Greene, Robert J. Gaglione, Sacramento, and Jennifer L. Cusick, San Diego, for Plaintiffs and Appellants Cigarettes Cheaper! and The Customer Company., Browne & Woods, Benjamin D. Scheibe, Eric M. George, Beverly Hills, and Ira Bibbero for Plaintiffs and Appellants California Association of Retail Tobacconists, Inc., Charles Hennegen, JMG International, Inc., Santa Monica Cigar Company, Inc., Sherlock's Haven, Inc., John Boyd, Vaughn Boyd, G. Harold Hunt, Ellen M. Hunt, Marcus D. Morine, The Cigar Warehouse, Inc., Don Welsh, Macario Casillas, Douglas J. Shaw, Shawn K. Phillips, Michael J. Robbins, Jeanine Robbins, Tobacco Trader, Tobacco Loft, Ltd., Burlingame Tobacconists, Inc., Karl Kolpin, Manjit Bain and Jason Blanco.


• For Appellees:
  
• Bill Lockyer, Attorney General, Lawrence K. Keethe, Supervising Deputy Attorney General, William L. Carter and Michael J. Cornez, Deputy Attorneys General, for Defendants and Respondents.,  Remcho, Johansen & Purcell, Robin B. Johansen and James C. Harrison, San Francisco, for Intervenor and Respondent.