Brill v. County of Los Angeles

These several causes for the recovery of taxes based on alleged excessive assessments for the year 1932 have been consolidated and are before us on appeals from judgments on the pleadings in favor of the defendant city.

In each cause the tax sought to be recovered had been assessed and collected by the defendant county for and on behalf of the defendant city. So far as pertinent here, section 6 of article XI of the Constitution provides that “Cities and towns . . . may, by charter provision or amendment, provide for the performance by county officers of certain of their municipal functions.”…