Los Angeles Railway Corp. v. Flood Control District

The plaintiff commenced this action to recover taxes paid under protest to the Los Angeles County Flood Control District, a public corporation. A demurrer to the complaint was sustained and this was followed by a judgment in favor of the defendants from which the plaintiff has appealed on the judgment-roll.

The complaint alleged that the plaintiff was a public utility corporation engaged within the boundaries of the Flood Control District in the business of transporting passengers for hire; that the District was created under the “Los Angeles Flood Control Act” (Stats. 1915, p. 1502) ; that, acting under the provisions of section 10 and 14 of said act, the board of supervisors of Los Angeles County levied for each fiscal year from 1916 to 1919-20, inclusive, a special tax on the real property in the District for the purpose of paying the interest and a portion of the principal on bonds theretofore issued by the District, said tax being levied upon all the real property in the District appearing on the assessment-roll prepared by the county assessor for each fiscal year mentioned; that the taxes levied against the plaintiff’s operative real property for the fiscal years 1916-17,…