Simms v. County of Los Angeles

These are appeals from judgments for plaintiffs in 23 actions brought to recover taxes paid under protest on certain buildings. In five cases, the building involved was owned and occupied by a national bank which sought recovery for each of the tax years 1942 through 1946. In the remaining cases, the buildings were leased to and occupied by national banks but were owned by different landlords who sued separately for return of sums paid during the period 1941-1946 inclusive.

After receiving notice of assessments, plaintiffs applied to the county board of equalization for reductions in the…