SHEPARD, J.
This is an action for refund of taxes paid under protest to defendant county of Kern on account of assessments on barley produced by plaintiffs and pledged to the Commodity Credit Corporation as security for advances made to plaintiffs under the federal farm program in the year 1954. The trial court rendered judgment for defendant and plaintiffs appeal.
At the trial the cause was submitted on an agreed statement of facts by which it was stipulated...
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