Mackay

This action is prosecuted by appellants as the executors of the last will and testament of Theresa Fair, deceased, to recover from the city and county of San Francisco the sum of $31,687.90, the amount of state and city and county taxes for the fiscal year beginning July 1,1892, levied and assessed upon certain railroad mortgage bonds and other personal property belonging to said estate, which said sum was paid by appellants to the tax-collector of said city and county, under protest, on June 13, 1893. The action is prosecuted under the provisions of section 3819 of the Political Code, a new section approved February 27, 1893. *395 (Stats. 1893, p. 32.) The action was tried by the court upon an agreed statement of facts, which was adopted by the court as its finding of fact, pursuant to stipulation of counsel, from which the court found, as a conclusion of law, that plaintiffs were entitled to recover from the defendant the sum of $1,911.55, with interest from June 13, 1893, and costs, and judgment was entered accordingly. James 1ST. Block, as tax-collector, was made a party defendant, but the action as to him was dismissed. This appeal is by the plaintiffs from the judgment upon…