San Diego Land & Town Co. v. La Presa School District

Action to recover five hundred and twenty-five dollars claimed to have been paid by plaintiff and received by defendant as special school tax under a mistake of fact. At the close of plaintiff's evidence the court gave judgment of non- *99 suit for defendant, from which and from an order denying motion for new trial plaintiff appeals.

It appeared from the evidence that “Sweetwater dam—that is, the masonry structure, the retaining wall—is not, nor has it ever been, within La Presa school district .... and is not on tract G,’ Jamacha ranch.” But it appeared that “a portion of tract *G,’ Jamacha ranch, is in the lake formed by Sweetwater dam, and is covered by the water of the lake.” The description of the property given in the receipt is as follows: “Sweetwater dam on tract £G,’ Jamacha ranch.” Under the head of values is: “Improvement, $75,000.”

The general manager of plaintiff company testified that when the tax was paid he believed the property described in the receipts was inside La Presa school district; that it was the custom of the company to hand a statement of the company property to the county assessor, and probably it did so in this instance, but he didn’t know.

The…