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SOUTHWEST EXPLOR. CO. v. COUNTY OF ORANGE

Docket Nos. L.A. 23480, 23481.

44 Cal.2d 549 (1955)

283 P.2d 257

SOUTHWEST EXPLORATION COMPANY (a Corporation), Appellant, v. COUNTY OF ORANGE et al., Respondents. SIGNAL OIL AND GAS COMPANY (a Corporation), Appellant, v. COUNTY OF ORANGE et al., Respondents.

Supreme Court of California. In Bank.

May 10, 1955.

Attorney(s) appearing for the Case

C. LaV. Larzelere, H.F. Clary, Paul S. Ottoson, A.E. Stebbings, Sheppard, Mullin, Richter & Balthis, James C. Sheppard and Cameron W. Cecil for Appellants.

Joel E. Ogle, County Counsel, Stephen K. Tamura, Deputy County Counsel, and C.A. Bauer, City Attorney (Huntington Beach), for Respondents.

SCHAUER, J.

These two actions, consolidated for trial, were brought by plaintiffs against the County of Orange and the City of Huntington Beach to recover 1951-1952 city taxes levied on plaintiffs' leasehold interests in state-owned tide and submerged lands sought to be annexed by the city in 1950. Judgments of dismissal were entered upon the sustaining, without leave to amend, of demurrers to the complaints, and plaintiffs appeal. We have concluded that plaintiffs...

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