Kuhlemeier v. County of Los Angeles

Plaintiff brought this action under section 3804 of the Political Code to recover $2,652.44 from the defendant county, such sum representing the aggregate of alleged excessive taxes collected from plaintiff on certain factory equipment for the years 1929, 1930 and 1931. The complaint alleged that this excess was the result of a “clerical error” on the part of the county assessor in fixing the book value of the property. The cited code section provides for relief in the event of such an error. That portion of the tax here sought to be recovered was not paid “under protest” and we are therefore…