Title Guaranty & Trust Co. v. County of Los Angeles
California Court of Appeal
The facts are stated in the opinion of the court. U. S. Webb, Attorney General, J. D. Fredericks, District Attorney, and W. P. James, Deputy District Attorney, for Appellant.
1Opinion of the CourtSmith, J.
This is a suit to recover taxes paid under protest. The case—as shown by the admitted allegations of the complaint and stipulation of the parties—is: A verified statement of property for taxation for the year 1904, showing deposits to the amount of $3,650, and no more, had been given in to the assessor by the plaintiff; and afterward there was included in the plaintiff’s assessment by the assessor the following item: “Escrow money in Merchants’ National Bank, $55,000.” The latter amount was held by the plaintiff as agent or trustee for the owners and purchasers of various tracts of land…
2Cases cited5 opinions
- Weyse v. CrawfordCalifornia Supreme Court · 1890
- Henne v. County of Los AngelesCalifornia Supreme Court · 1900
- People v. National Bank of D. O. Mills & Co.California Supreme Court · 1898
- People v. HillCalifornia Supreme Court · 1898
- Bode v. HoltzCalifornia Supreme Court · 1884
3Cited by7 opinions
- RCA Photophone Inc. v. HuffmanCalifornia Court of Appeal · 1935
- S. & G. Gump Co. v. City & County of San FranciscoCalifornia Supreme Court · 1941
- Bank of America National Trus & Savings Ass'n. v. Board of SupervisorsCalifornia Court of Appeal · 1949
- S. W. Straus & Co. v. County of Los AngelesCalifornia Court of Appeal · 1932
- Home Escrow Service Corp. v. County of Los AngelesCalifornia Court of Appeal · 1957
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