Hammond Lumber Co. v. County of Los Angeles

JOHNSON, J., pro tem.

Plaintiff has appealed from a judgment in favor of defendant in this action brought to recover the amount of a tax levied on plaintiff’s possessory interest as a tenant of real property and paid under protest.

Since May, 1923, the plaintiff has been in possession of certain harbor lands, comprising about twenty-five acres, with a water frontage of about 2,500 feet, owned by the city of Los Angeles and rented by the city to plaintiff for use in plaintiff’s lumber business under a permit in the nature of a lease running to June 3, 1951, the annual rental until June 3, 1931,…