Weber v. County of Santa Barbara

Action to recover a tax paid under protest and alleged to have been unlawfully collected. Defendant’s demurrer to the complaint was sustained without leave to amend and plaintiff prosecutes this appeal from the judgment of dismissal thereafter entered.

The tax sought to be recovered is in the amount of $7,170.58 and was imposed on certain stocks and bonds owned by the plaintiff on the first Monday of March, 1935. Section 3627a of the Political Code, as it then read, provided for the imposition of an ad valorem tax on intangible personal property as of the first Monday of March, which tax,…