San Diego Trust & Savings Bank v. County of San Diego

This is an appeal from a judgment granting an injunction permanently enjoining defendant, Crowell D. Eddy, as assessor of the defendant County of San Diego, from assessing as real property for local taxation purposes certain vault doors and other equipment belonging to the plaintiff banking corporations.

Plaintiffs were the- owners of certain vaults, vault doors, an elevator, marble and bronze decorations, air conditioning systems, steam heating and ventilating systems, iron grille work and cages and counters, all of which were used by said plaintiffs in the conduct of their banking business…