Harsh California Corp. v. County of San Bernardino

Harsh California Corporation brought this action against the County of San Bernardino and certain of its’ *627 public officers to obtain a declaratory-judgment and an injunction. Plaintiff sought a declaration that property taxes assessed and levied against the corporation in the amount of $21,388 had been offset under provisions of the National Housing Act, as amended, 12 U.S.C.A. § 1701 et sea., and were therefore not due. The court was also asked to enjoin defendants from doing anything to enforce the tax and to order the named public officers to cancel the tax and assessment.

A temporary restraining order and an order to show cause were issued. Defendants then moved to dismiss the action upon the ground that the complaint failed to state a claim upon which relief could be granted. Specific reference was made in this motion to 28 U.S.C.A. § 1341 (Johnson Act), which forbids district courts to enjoin, suspend, or restrain the assessment, levy, or collection of state taxes “where a plain, speedy and efficient remedy may be had in the courts of such State.”

After hearings on the order to show cause and the motion to dismiss, the trial court entered an order dissolving the…