Regan v. County of San Mateo

This is an appeal by plaintiffs from a judgment rendered against them by the Superior Court of San Mateo County denying recovery in an action brought against said county and its board of supervisors for certain commissions on inheritance and transfer taxes collected by their assignor, Harry E. Jenkins, as treasurer of said county between August 14, 1931, and January 7, 1935.

The facts of this ease are undisputed and are substantially as follows:

At the general election in 1930, Harry E. Jenkins was elected county treasurer of San Mateo County for a full four-year term. He took office as such…