Wheeler

This is an action to recover the sum of $1,301 alleged to have been paid to defendant by plaintiff, Ridenour, under protest and while in the custody of the sheriff under a warrant of arrest issued on a complaint charging that he had refused to pay a certain license-tax imposed by an ordinance passed by the supervisors of Plumas County, levying a license-tax on the business of raising sheep. The amended complaint in the action was filed August 17, 1903. A general demurrer was sustained and judgment passed for defendant in February, 1904. Plaintiffs declining to further amend, they appealed to the supreme court. In an opinion filed October 2, 1906, the judgment was reversed and the cause remanded with directions to overrule the demurrer and grant leave to defendant to answer. Wheeler & Ridenour v. County of Plumas, 149 Cal. 782 , [ 87 Pac. 802 ].

Briefly, the complaint alleged the invalidity of the ordinance and the consequent illegality of the tax and likewise the illegality of the penal clauses enacted for its enforcement and under which Ridenour was complained against and arrested by the sheriff; that “while said D. W. Ridenour was under arrest and in the custody of the sheriff…