Hirbernia Savings & Loan Society v. City & County of San Francisco

This action was brought by the plaintiff to recover certain taxes for the fiscal year 1899-1900, paid by it under protest. Defendant demurred to the complaint, and the demurrer to the count in which it was sought to recover $1,986.55 taxes, paid by plaintiff under protest upon two checks or orders of the treasurer of the United States, was sustained. Judgment was thereupon entered for defendant, so far as said count was concerned, and plaintiff appeals therefrom. The only question presented by the appeal is as to whether or not these checks or orders were taxable by the. state or municipality.

The orders, as is shown by the complaint, were included in the assessment against plaintiff as “solvent credits.” They were drawn January 1, 1899, by the treasurer of the United States in favor of plaintiff, addressed to “The Treasurer or an Assistant Treasurer of the United States,” and directing the payment to plaintiff of the amount named therein and the charging of the amount to “Treasurer U. S. in General Account.” Upon each of the orders was an indorsement to the effect that the same, properly countersigned and indorsed, is payable any time within four months from its date at the…