Birch v. County of Orange

The plaintiffs brought two actions, under the provisions of section 3819 of the Political Code, to recover excess taxes paid by them under protest for the fiscal year commencing July 1, 1916. The actions were consolidated and tried together. Judgment was entered in favor of the defendant and this appeal is from the judgment. In a former trial judgment of nonsuit was entered. That judgment was reversed on appeal. (Birch v. County of Orange, 186 Cal. 736 [200 Pac. 647].) The second trial was had upon the same pleadings as the first.

The plaintiffs own a tract of oil land about a quarter of a…