Wild Goose Country Club v. County of Butte

Plaintiff brought this action to recover moneys paid under protest as taxes for the fiscal year commencing July 1, 1919, on the alleged ground that the assessment of its property was fraudulently excessive. The defendant was given judgment upholding the assessment and plaintiff appeals therefrom.

There was a general increase by the county assessor in the assessment of lands in Butte County in 1919. In that year, for the first time, the market value of lands for hunting purposes was taken into consideration in making assessments. The evidence covers a period of four years, during which the…