Roberts

As the questions involved in both appeals, are identical, we shall discuss them in an opinion applicable alike to each case. Each appeal is from a judgment.

The plaintiff, Pacific Gas and Electric Company, sued to recover $41,000.45, the amount of certain taxes assessed to that corporation for the fiscal year beginning July 1, 1911, and paid under protest. The judgment of the superior court was in favor of the defendant. The action of the other plaintiff was for the recovery of $1,693.99, paid under the same cir- 0 cumstances. The judgment, except in amount, was exactly the same as in the other case. We will present in detail the facts of the first case only.

This appeal is on the judgment-roll. The findings are based upon defendant’s admissions contained in the answer or made at the trial, and the main question presented is whether or not the findings support the judgment. The essential findings were that plaintiff was at all times relevant to this discussion a Californian corporation engaged in the sale of gas and electricity; that on the first Monday in March, 1911, said company exclusively owned and operated certain properties used in its said business; that it was also at…