Stockton Gas & Elec. Co. v. San Joaquin County

These are appeals in two cases which, as they involve the. same main legal proposition, will.he disposed of together. They are actions to recover taxes paid to the tax-collector of San Joaquin County by plaintiff under protest—one to recover such taxes paid in the year 1898, the other for taxes paid in the year 1899, upon the assessment of a franchise hereinafter to be mentioned. Plaintiff is a corporation organized under the laws of this state for many purposes, among others to manufacture, use, transmit, purchase, and sell gas for illuminating, heating, and other purposes; to produce,…