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CITY & CTY. OF S.F. v. COUNTY OF SAN MATEO

Docket No. S.F. 17777.

36 Cal.2d 196 (1950)

222 P.2d 860

CITY AND COUNTY OF SAN FRANCISCO, Appellant, v. COUNTY OF SAN MATEO, Respondent.

Supreme Court of California. In Bank.

October 20, 1950.

Attorney(s) appearing for the Case

Dion R. Holm, City Attorney, and A. Dal Thomson, Public Utilities Counsel, for Appellant.

Gilbert D. Ferrell, District Attorney (San Mateo), Louis B. Dematteis and John A. Bruning, Assistant District Attorneys, Keith Sorensen, Civil Deputy District Attorney, and A.S. Whitmore, Associate Counsel, for Respondent.

Fred N. Howser, Attorney General, James E. Sabine, Deputy Attorney General, Harold W. Kennedy, County Counsel (Los Angeles), John D. Maharg, Deputy County Counsel, Dixwell L. Pierce, and F.S. Wahrhaftig, Amici Curiae on behalf of Respondent.

SHENK, J.

The plaintiff brought this action against the county of San Mateo to recover an alleged illegal proportion of the 1946-1947 taxes levied against the city's airport in San Mateo County claimed as exempt under article XIII, section 1, of the state Constitution. The county's demurrer to the complaint was sustained without leave to amend. Judgment for the defendant followed. The city has appealed.

The complaint alleges in substance that beginning in...

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