Harsh California Corporation v. County Of San Bernardino

262 F.2d 626 HARSH CALIFORNIA CORPORATION, a corporation, Appellant, v. COUNTY OF SAN BERNARDINO, Cal., a body corporate and politic, S. Wesley Break, Daniel Mikesell, Magda Lawson, Paul Young, and Nancy Smith, as members of and constituting the Board of Supervisors of the County of San Bernardino, and Albert E. Weller, County Counsel of the County of San Bernardino, Appellees. No. 15991. United States Court of Appeals Ninth Circuit. December 29, 1958. Holbrook, Tarr & O'Neil, W. Sumner Holbrook, Jr., Francis H. O'Neill, Jr., Los Angeles, Cal., for appellant. Albert E. Weller, County Counsel, J. B. Lawrence, Deputy County Counsel, San Bernardino County, Cal., for appellees. Before BARNES, HAMLEY, and HAMLIN, Circuit Judges. HAMLEY, Circuit Judge. 1 Harsh California Corporation brought this action against the County of San Bernardino and certain of its public officers to obtain a declaratory judgment and an injunction. Plaintiff sought a declaration that property taxes assessed and levied against the corporation in the amount of $21,388 had been offset under provisions of the National Housing Act, as amended, 12 U.S.C.A. § 1701 et seq., and were therefore not due. The…