Montgomery Ward & Co. v. Welch

This is an action for declaratory relief, the plaintiff praying that a tax levied in the sum of $4,351.26 be canceled as having been arbitrarily made, that the true amount of the tax which should have been levied on the property in question should be fixed by the court at $1173.46 “or such other sum as may be the true and correct assessment for said year”, and that upon payment into court of the amount so found the tax be adjudged to have been satisfied.

The complaint alleges that on the first Monday in March, 1931, the plaintiff had taxable property in a certain warehouse in Los Angeles of…