L. W. Blinn Lumber Co. v. County of Los Angeles

PRESTON,. J.

Appeal by plaintiff from judgment for defendants in an action to recover taxes for the year 1924, paid under protest (sec. 3819, Pol. Code), upon a possessory, or leasehold, interest in tide lands owned by the City of Los Angeles. Said judgment rests- upon findings of fact and conclusions of law, the substance of which will now be set forth: .

The court found that in 1917, as the result of the settlement and compromise of litigation between the City of Los Angeles and the Southern Pacific Railroad, the city leased certain tide lands to the railroad without the specification of…