Tax Factors, Inc. v. County of Marin

The plaintiff commenced an action on an alleged express contract to recover the balance claimed to be due for services rendered. The defendant answered and a trial was had before the trial court sitting without a jury. The court made findings of fact partly in favor of the defendant and partly in favor of the plaintiff and from the judgment entered thereon both parties have appealed.

In the early part of the year 1928 the plaintiff applied to the defendant for a contract “ ... to make a survey, classification and valuation of the assessable property of the County of Marin ...” Later the…