Dooley

These two cases were consolidated for the purpose of trial. The plaintiffs each joined the United States navy early in 1919 and continued to serve in the said navy until 1923 when they were honorably discharged from said service. Each of them in the time required by law made application to the defendant, who was then the duly qualified and acting county assessor of the county of San Diego, California, for a veteran’s tax exemption for the year 1932 as provided for by section l1/^ of article XIII of the Constitution of this state. The said assessor having denied to each of said plaintiffs the said exemption provided for by said section of the Constitution, they each filed a petition for an alternative writ of mandate praying that said assessor be directed to grant the said tax exemption to each of said plaintiffs. At the hearing of said petitions the trial court entered a judgment denying each of them, and from this judgment plaintiffs have appealed.

Section 114 of article XIII of the Constitution of this state in part provides that the property to the amount of one thousand dollars of every resident of this state who has served in the army, navy, marine corps or revenue marine…