Bekins v. S. Co. v. State of California

This is a suit to recover taxes levied and paid under protest. On the theory that plaintiff is a common carrier of freight, taxes were levied against it by the State of California under the provisions of article XIII, section 15, of the Constitution. August 10, 1929, the plaintiff paid under protest the first installment of those taxes amounting to the sum of $4,126.20. November 13, 1931, this suit was commenced against Charles C. Johnson, as treasurer of the State of California, to recover the taxes alleged to have been wrongfully levied and collected since the plaintiff does not constitute a common carrier engaged in hauling freight over the public highways of California, “between fixed termini”. No claim for the payment of the taxes was first presented pursuant to section 667 of the Political Code. The attorney-general filed an answer to the complaint denying all the material allegations thereof. March 31, 1932, by stipulation, this case was consolidated with two other similar actions for trial. The causes were tried and submitted for determination. October 28, 1932, a minute order was entered by the court directing judgment for the plaintiff. A motion for new trial was…