Signal Oil & Gas Co. v. Bradbury

A petition for writ of mandate was filed in the lower court to compel respondents, Board of Supervisors of Santa Barbara County, to act upon, and either allow or reject certain claims for tax refund filed by appellant; an alternative writ was granted. Respondents demurred to the petition. Holding that the claims, although not in fact acted upon, by the board, were rejected by it through operation of law under section 29714, Government Code, on March 11, 1958, long prior to the filing of the petition, and thus the petition did not state facts sufficient to constitute a cause of action, the…