Ostly

This is an appeal from a judgment in favor of the plaintiff, Chrysler Credit Corporation (1) against defendant Harold J. Ostly, Tax Collector for the County of Los Angeles, and the County of Los Angeles (hereinafter collectively referred to as County), and (2) against William A. Ramsell, Tax Collector for the City of Long Beach, and the City of Long Beach (hereinafter collectively referred to as City). The judgment against defendant County was in the principal sum of $3,160.95 with interest in the sum of $641.19; the judgment against defendant City was in the principal sum of $659.38 with interest in the sum of $133.72. The principal sums of the two judgments were amounts paid by plaintiff “under protest” to prevent scheduled sales of personal property pursuant to notices of tax collector’s sale posted by defendant County and by defendant City, specifying respectively said sums as the amounts due for personal property taxes, fees and mileage.

The facts are not disputed. All the evidence presented to the trial court was included in a stipulation of facts. Some additional facts are available to this court by virtue of concessions in the appellate briefs.

The pertinent…