Abrams v. City & County of San Francisco

This is an appeal from a judgment in favor of defendant in an action brought to recover alleged excess taxes collected by defendant for the fiscal year 1933-1934.

The action was originally filed in the municipal court and the complaint was in 736 counts representing the claims of 736 plaintiffs. A judgment was entered in favor of defendant in said municipal court but, on appeal to the appellate department of the superior court, it was held the municipal court was without jurisdiction and the cause was ordered transferred to the superior court for trial. Upon the trial in the superior court,…