Los Angeles Gas & Electric Co. v. County of Los Angeles

The action was brought to recover certain taxes paid by plaintiff under protest, which were sought to be levied in the year 1908 by the county of Los Angeles upon the corporate franchise of plaintiff, upon the theory that the same had escaped assessment in the preceding year.

The whole appeal of appellant rests upon a single proposition,—namely: that there is no evidence in the record tending to support this finding of the court: “The plaintiff was assessed by the said county assessor for the year 1907, upon a franchise described upon the assessment-roll as ‘franchise per state law,’ and a tax of $3,894.03 was levied upon said assessment and paid by the plaintiff. Said franchise so assessed included the franchise or right of plaintiff to use the public streets and thoroughfares of the city of Los Angeles for introducing into and supplying such city and its inhabitants with gas-light and other illuminating light, and the assessment of said last mentioned franchise at $500,000, referred to in paragraph 8 of said complaint as ‘escaped assessment of 1907, assessed double in 1908, as per section 3649 of the Political Code,’ is a double assessment for the reason that said last…