Pacific Mutual Life Insurance v. County of San Diego

A re-examination of the questions presented in this case serves but to confirm the reasoning and conclusion reached in the Department opinion. The judgment is reversed, and the trial court directed to sustain the demurrer to the complaint.

Beatty, C. J., did not participate in the foregoing decision.

*315 The following is the opinion above referred to, rendered in Department One, on the 21st of August, 1895:

Action brought professedly under section 3819, added to the Political Code in 1893 (Stats. 1893, p. 32), for the recovery of alleged illegal taxes paid by plaintiff, under protest, to the tax-collector of the defendant county. It is stated in the complaint that the taxes complained of were levied by the board of supervisors of the county " as and for a special school tax for the city of San Diego school district.” The illegality alleged is that the question whether such tax should be raised was not submitted to a vote of the electors of the district, as required by sections 1830-35 of the Political Code. Defendant demurred to the complaint upon the special ground, among others, that the taxes paid by plaintiff “ are neither county or state taxes, nor any taxes under the…