San Christina Investment Co. v. City & County of San Francisco
California Supreme Court
APPEAL from a judgment of the Superior Court of the City and County of San Francisco. J. M. Seawell, Judge. The facts are stated in the opinion of the court.
1Opinion of the CourtHenshaw, J.
This is an action brought to recover taxes paid under protest for the asserted illegality and invalidity of the tax levy. A general demurrer to the complaint was sustained, and from the judgment which followed plaintiff appeals.
Chapter I, article III, section 11 of the charter of the city and county of San Francisco, contains a restriction upon the general grant of the taxing power to the municipality, which restriction is widely and popularly known as the “dollar limit.” This section excluding from its limitation certain defined taxes, declares that the annual levy “shall not exceed the rate…
2Cases cited12 opinions
- The People v. . SturtevantNew York Court of Appeals · 1853
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- Spring Valley Water Works v. City & County of San FranciscoCalifornia Supreme Court · 1890
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3Cited by50 opinions
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