County of Los Angeles v. Ransohoff

The County of Los Angeles brought this action to collect an unsecured personal property tax amounting with penalties to $1608.67, levied on defendants’ property for county purposes for the year 1933-34. The defendants challenged the validity of the tax upon the ground that the assessment upon which it was based was arbitrary, excessive, and fraudulent, and was fixed pursuant to an illegal method. The trial court in effect so found, and entered judgment in favor of defendants, from which the county appeals.

Summarized, the points urged for reversal are: first, that the application filed by…