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FIRST METHODIST CHURCH OF SAN LEANDRO v. HORSTMANN

Docket No. S.F. 19507.

48 Cal.2d 901 (1957)

311 P.2d 542

FIRST METHODIST CHURCH OF SAN LEANDRO (a Corporation), Respondent, v. RUSSELL C. HORSTMANN, as Assessor, etc., et al., Appellants. FIRST UNITARIAN CHURCH OF BERKELEY (a Corporation), Respondent, v. RUSSELL C. HORSTMANN, as Assessor, etc., et al., Appellants.

Supreme Court of California. In Bank.

April 24, 1957.

Attorney(s) appearing for the Case

J.F. Coakley, District Attorney (Alameda), Richard J. Moore and Maury Engel, Deputy District Attorneys, Arthur M. Carden, City Attorney (San Leandro), and Fred Hutchinson, City Attorney (Berkeley), for Appellants.

Lawrence Speiser, William T. Belcher, Jr., Phillips, Avakian & Johnston and J. Richard Johnston for Respondents.

Landels & Weigel, Stanley A. Weigel, Frank B. Frederick and Charles E. Beardsley as Amici Curiae on behalf of Respondents.

SHENK, J.

This is an appeal by the defendants from judgment for the plaintiffs in two cases consolidated for trial and on appeal. They are actions in which the plaintiff churches seek to recover property taxes paid under protest and for declaratory relief to determine their claim that article XX, section 19 of the Constitution and section 32 of the Revenue and Taxation Code are unconstitutional.

It appears from a written stipulation of facts that the plaintiff...

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