Payne v. Richardson

This action was brought to secure an adjudication that the plaintiff has overpaid the state of California the sum of $186,711.22 for taxes upon properties of the Southern Pacific Railroad Company in the state of California, this amount having been paid under protest, the plaintiff suing under and by virtue of the provisions of section 3669a of the Political Code, to establish the illegality of the tax and to secure judgment upon which basis an appropriation for reimbursement may be sought from the legislature. The court sustained a general demurrer to the complaint and rendered judgment in…