United Taxpayers Co. v. City & County of San Francisco

This action was commenced by the plaintiff, United Taxpayers Company, as the assignee of seven different taxpayers to recover back from the city and county of San Francisco certain taxes for the fiscal year 1907-08 alleged to have been paid under protest pursuant to the provisions of section 3819 of the Political Code. The aggregate sum which the plaintiff thus sought to recover as stated in the prayer of its complaint was $4,777.26, with interest thereon from the seventeenth day of January, 1908, together with costs.

The answer of the defendant was so framed as to put in issue most of the allegations of the complaint, but subsequently to the date of filing the same and on June 2, 1910, there was filed the stipulation of the parties.to the action embracing an agreed statement of facts to be used at the trial of the ease. In said stipulation the right was expressly reserved to the parties to introduce evidence at the trial as to any other facts not inconsistent with those admitted to be' true by the terms of said stipulation. Shortly after the filing of said stipulation the parties hereto entered into another stipulation permitting an amendment to the plaintiff’s complaint so as…