Graciosa Oil Co. v. County of Santa Barbara

SHAW. J.

This is an action to recover taxes assessed against plaintiff by defendant and paid under protest, claiming that the assessment is void.

For the year 1904 plaintiff was assessed for taxes as the owner of property described on the assessment-roll as “mining rights and privileges under lease made by L. Harris et al., to Graciosa Oil Co., dated December 15, 1900, and recorded in (referring to the record) in and to the following described lands,” (describing about seven thousand acres of land situated in Santa Barbara County). The property rights thus described were assessed at the value…