Miller v. County of Kern

This action was brought under section 3819 of the Political Code, to recover $21,668.92, paid under protest by plaintiff, as surviving partner of Miller & Lux, for state and county taxes on real and personal property of said Miller & Lux for the fiscal year ending June 30, 1896. A general demurrer to the complaint was sustained, and plaintiff declining to amend, judgment passed for defendant, from which plaintiff appeals. Respondent has filed no brief. There are five separate counts in the complaint. In each protest and each count it is claimed that the whole tax is void upon grounds common to each, and in some of the protests the taxes are claimed to be void on special grounds.

1. The board of supervisors levied a rate of $1.85 on each-one hundred dollars in value of real and personal property in Kern County without the limits of incorporated cities and towns in the county, and a rate of $1.58 on such property within the limits of such cities and towns. All the property of Miller & Lux so taxed was outside of any incorporated city or town, and was taxed at the higher rate. It is contended that this was unauthorized. The difference between the two rates is twenty-seven cents, and…