Northwestern Mutual Life Insurance v. State Board of Equalization

This is an appeal by plaintiff from a judgment in favor of the State Board of Equalization in a suit to recover taxes paid under protest. The case was tried under an agreed statement of facts and involves solely a question of law—the construction of the provisions of sections 14 and 14% of article XIII of the California Constitution. In respect to the point in controversy both sections read the same. However, the sections apply to different years, section 14 to taxes assessed in 1938, and section 14% to taxes assessed in 1939 and 1940.

The statement of facts sets forth in part: “In the years…