San Gabriel Cemetery Ass'n v. County of Los Angeles

This is an appeal by the county of Los Angeles from a judgment in favor of San Gabriel Cemetery Association, defendant and plaintiff respectively, in a suit seeking the refund of taxes alleged to have been illegally and erroneously collected for the years 1933, 1934 and 1935 on cemetery property claimed to be exempt from such taxes. (Political Code, sec. 3804; see Revenue and Taxation Code, div. 1, pt. 9, eh. 5, art. 1.) The appeal has been taken under the alternative method.

The views expressed in our opinion in the case of Pomona Cemetery Association v. Board of Supervisors, filed this day, *625p…