Spreckels

An action to recover taxes paid under protest, it being alleged as the ground for recovery that the levy was in contravention of the provisions of the charter of the City and County of San Francisco restricting the taxing power of the municipality.

Section 11, chapter 1 of article III of the charter at the time of the levy provided that, exclusive of certain special taxes, the tax levy for any year “shall not exceed the rate of one dollar to each one hundred dollars valuation of the property assessed,” this provision being qualified by the provisions of section 13 of the same chapter, which read as follows:

In preparing the tax levy for the fiscal year 1910-11 the supervisors of the City and County adopted two ordinances, the material portions of the first being as follows:

The ordinance further declared that for the reasons therein stated the limitation upon the rate of taxation be temporarily suspended, and that an additional tax of twenty-nine cents upon each one hundred dollars valuation be levied.

The second ordinance, which levied the tax, apportioned to the revenue to be derived therefrom as follows:

The protests filed by respondent and his assignor included as the…