General Engineering & Dry Dock Co. v. East Bay Municipal Utility District

This action was brought by the above-named five plaintiffs [General Engineering and Dry Dock Co., Roman Catholic Archbishop of San Francisco, Iiilbar Properties Co., Real Property Investment Corp., and California Cotton Mills Co.] to secure a judgment of the court decreeing to be void the assessment and tax levied and collected by the defendant district for the fiscal year 1929 and adjudging that the sums paid by each of the said plaintiffs respectively as such tax be returned. The complaint was divided into ten counts, each of said plaintiffs being an active complainant in two of such counts. The demurrer of the defendant to plaintiffs’ second amended complaint as it finally read by amendment was sustained by the court without leave to amend. 'Thereafter judgment in favor of the defendant was entered, from which judgment the plaintiffs have appealed. The question presented by this appeal is accordingly one of pleading: Was the court in error in so sustaining the demurrer interposed?

In the said complaint for the recovery of the tax that had been paid under protest, each of said five plaintiffs asserted as one cause of action that said tax so paid should be returned because of…