Bekins v. S. Co. v. State of California

This is a suit to recover taxes levied and paid under protest. On the theory that plaintiff is a common carrier of freight, taxes were levied against it by the State of California under the provisions of article XIII, section 15, of the Constitution. August 10, 1929, the plaintiff paid under protest the first installment of those taxes amounting to the sum of $4,126.20. November 13, 1931, this suit was commenced against Charles C. Johnson, as treasurer of the State of California, to recover the taxes alleged to have been wrongfully levied and collected since the plaintiff does not constitute…