Spring Valley Co., Ltd. v. Johnson

DOOLING, J., pro tem.

This is an appeal from a judgment entered after sustaining a demurrer to plaintiff’s complaint. The action was brought by appellant, Spring Valley. Company, Ltd., against the State Treasurer to recover taxes paid under protest for the year 1931.

From the complaint it appears that prior to March 3, 1930, appellant for many years was engaged in supplying water as a water utility corporation to the inhabitants of San Francisco, and on that date it transferred the whole of its water system to the city and county of San Francisco and retired from the water utility business, but…