O'Brien v. County of Colusa
California Supreme Court
Appeal from a judgment of the Superior Court of Colusa County. The action was brought to recover certain amounts paid by the plaintiff and his assignors in satisfaction of license taxes levied and collected by the defendant subsequent to the adoption of the present Constitution, under the provisions of sections 3356 to 3387 of the Political Code.
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Appeal from a judgment of the Superior Court of Colusa County. The action was brought to recover certain amounts paid by the plaintiff and his assignors in satisfaction of license taxes levied and collected by the defendant subsequent to the adoption of the present Constitution, under the provisions of sections 3356 to 3387 of the Political Code. The sections referred to were, subsequent to the collection of the taxes, declared unconstitutional by the Supreme Court in People v. Martin, 60 Cal. 153. The further facts are stated in the opinion.
1Opinion of the Court
Foote, C.
This is an action against Colusa County, to recover moneys alleged to have been “illegally and erroneously” collected for licenses, paid by divers persons who before suit assigned their claims to the plaintiff.
The several sums of money sued for, according to the allegations of the complaint, were voluntarily paid, and not for or on account of any property taxes assessed.
Section 3804 of the Political Code, which the plaintiff relied on to support his contention, does not apply to an action of this kind. *505And no rule of law authorizes him to recover. (Harper v. Rowe, 53 Cal. 234; Loomis…
2Cases cited1 opinion
- Loomis v. County of Los AngelesCalifornia Supreme Court · 1881
3Cited by13 opinions
- Trower v. City and County of San FranciscoCalifornia Supreme Court · 1910
- Christofferson v. Chouteau CountyMontana Supreme Court · 1937
- Grimley v. County of Santa ClaraCalifornia Supreme Court · 1886
- Rooney v. SnowCalifornia Supreme Court · 1900
- (PC) Harris v. GermanDistrict Court, E.D. California · 2019
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