E. A. Stephens & Co. v. Board of Equalization

In this action plaintiff in error, plaintiff below, sought to recover from defendant in error taxes paid by it under an alleged erroneous assessment, under section 281, as provided by chapter 142, ’35 C. S. A. The complaint contains two causes of action, based upon personal property taxes paid for the years 1932 and 1933, respectively. In paragraphs 3 and 4 of the first cause of action it is alleged (the amounts in brackets have reference to the second cause of action):

“3. That of said $24,130 [$26,520] assessed valuation of personal property, $22,500 [$24,960], represented the valuation of…