BYU Law Review Volume 1979 | Issue 4 Article 4 11-1-1979 California's Contributions to State and Local Taxation Frank M. Keesling Follow this and additional works at: https://digitalcommons.law.byu.edu/lawreview Part of the Taxation-State and Local Commons Recommended Citation Frank M. Keesling, California's Contributions to State and Local Taxation, 1979 BYU L. Rev. 809 (1979). Available at: https://digitalcommons.law.byu.edu/lawreview/vol1979/iss4/4 This Article is brought to you for free and open access by the Brigham Young University Law Review at BYU Law Digital Commons. It has been accepted for inclusion in BYU Law Review by an authorized editor of BYU Law Digital Commons. For more information, please contact
[email protected]. California's Contributions to State and Local Taxation Frank M. Keesling* California is noted for many things, including various geo- graphical, environmental, and sociological phenomena. For ex- ample, the San Andreas Fault commences in Mexico and contin- ues northward throughout most of California. From it has ema- nated a great many earthquakes, one of which, with the resulting fire, nearly destroyed San Francisco in 1906. In terms of sheer beauty, it is difficult to match the Yosemite Valley-a gorgeous glacial-carved niche in the Sierra Nevada-or the majestic red- wood~,~some of which are among the largest and oldest living things. Many find a walk through a redwood grove to be an awe- inspiring and soul-satisfying experience. The gold rush of 1849,2 the eath her,^ the smog,4and weirdo cults too numerous to men- tion are all associated with California.