Southern California Telephone Co. v. County of Los Angeles

These actions were filed separately, but consolidated for trial and on appeal. In one, plaintiff seeks to recover the sum of $398,756.91, which amount was paid to the City of Los Angeles as taxes under an assessment levied by the State Board of Equalization. In the second, plaintiff seeks to recover, under a similar action, the sum of $909,-039.49 against the County of Los Angeles. At the close of plaintiff’s case, and in each action, the trial court granted" a nonsuit. The appeals are taken from judgments of dismissal thereafter entered.

The complaints in each case, so far as the statement of…