Harvey v. County of Kern

HAINES, J., pro tem.

Actions had, prior to October 30, 1924, been brought against the County of Kern by sundry oil corporations in various courts of the state of California and in the United States District Court for the Southern District of California, to recover taxes paid, aggregating approximately two hundred fifty thousand dollars ($250,000), on improvements placed by such corporation on lands in Kern County leased by them from the United States, on the theory that the county was not entitled to tax the leasehold interests of such corporations in government lands or in the improvements…