Great Western P. Co. v. City of Oakland

RICHARDS, J., pro tem

this appeal is from a judgment in favor of the defendant, a general demurrer to the complaint as amended having been sustained. The action was one brought by the plaintiff to recover certain taxes paid by it, under protest, to the defendant.

The complaint alleged that the defendant was and is a corporation engaged in the transmission and sale of electricity, and in the sale of steam for heat as a by-product of its said business of transmitting and selling electricity. That during the year 1919 the plaintiff owned and operated in the city of Oakland a certain steam heating…