Kern Valley Water Co. v. County of Kern

CHIPMAN, C.

Action to recover $1,177.52 paid under protest by plaintiff for state and county taxes levied in Kern County against plaintiff for the fiscal year ending June 30, 1896.

1. It is claimed that the taxes are void because of assessment of property not belonging to plaintiff. The plaintiff furnished a verified statement of all its property subject to taxation on the first Monday of March, 1895, consisting of land and an irrigating canal, the land being valued at $3,650 and the canal at $10,000. It was set forth in the sworn statement that this canal was originally twenty-four miles long,…