Harvey

Actions had, prior to October 30, 1924, been brought against the County of Kern by sundry oil corporations in various courts of the state of California and in the United States District Court for the Southern District of California, to recover taxes paid, aggregating approximately two hundred fifty thousand dollars ($250,000), on improvements placed by such corporation on lands in Kern County leased by them from the United States, on the theory that the county was not entitled to tax the leasehold interests of such corporations in government lands or in the improvements made by them thereon. The board of supervisors of Kern County on October 30, 1924, employed the copartnership law firm consisting of the plaintiff T. N. Harvey and J. W. Wiley, as special counsel to be associated with the district attorney of the county in representing it in this litigation. The arrangement was that the copartnership should, in consideration of such services, receive from the county a retainer of fifteen hundred dollars ($1500), all necessary expenses incurred in the litigation, and the reasonable value of its legal services (in excess, as we take it, of such retainer). -Under this understanding…