SECURITY-FIRST NAT. BK. v. COUNTY OF L.A.

Docket No. L.A. 20963.

35 Cal.2d 319 (1950)

217 P.2d 946

SECURITY-FIRST NATIONAL BANK (a National Banking Association), Respondent, v. COUNTY OF LOS ANGELES et al., Appellants.

Supreme Court of California. In Bank.

May 2, 1950.


Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, Gordon Boller, Deputy County Counsel, and A. Curtis Smith, Assistant County Counsel, for Appellants.

Ray L. Chesebro, City Attorney, Leon Thomas David, Assistant City Attorney, Louis A. Babior and H.H. MacDonald, Deputy City Attorneys, as Amici Curiae on behalf of Appellants.

Holbrook & Tarr, W. Sumner Holbrook, Jr., Freda B. Walbrecht and Francis H. O'Neill for Respondent.

Morrison, Hohfeld, Foerster, Shuman & Clark as Amici Curiae on behalf of Respondent.


GIBSON, C.J.

This case differs from Simms v. County of Los Angeles, ante, p. 303 [217 P.2d 936], in that in the present case plaintiff did not apply to the board of equalization for correction of the assertedly erroneous assessment. The trial court held that plaintiff was not thereby precluded from maintaining this action for recovery of taxes paid under protest. We believe the trial court erred in so holding.

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