Vrenios

This is an appeal by defendant Vrenios from an order taxing costs. Plaintiff-respondent, City of Turlock, a municipal corporation, filed a complaint in eminent domain against defendant-appellant, Gust A. Vrenios. Within 40 days prior to the trial of the action, the city dismissed the complaint, and defendant filed a memorandum of costs pursuant to Code of Civil Procedure, section 1255a. Plaintiff filed a motion to tax costs, and a trial was had on the issue of costs. The court disallowed an item covering appraisal fees of one E. B. Gregg, amounting to $900. Gregg, a deputy county assessor of the County of Stanislaus, engaged in private appraising in addition to his official duties. The County of Stanislaus, pursuant to the provisions of sections 51500 to 51519 of the Government Code, by proper ordinance, transferred the tax functions of the City of Turlock, including that of assessment, to the County of Stanislaus. At all times pertinent hereto the ordinance was in effect, so that witness Gregg was an ex officio deputy assessor of the City of Turlock. Consequently a portion of Gregg’s salary was paid by the City of Turlock under the provisions of section 51514, Government Code.…