gno.law

Pacific W. S. Co. v. Los Angeles Co.

California Supreme Court · L. A. No. 4279. L. A. No. 4317. · 1919-02-25 · Published · 179 P. 398 · 180 Cal. 31

Pacific Wharf Storage Company (A Corporation) v. County of Los Angeles (A Municipal Corporation), Pacific Wharf Storage Company (A Corporation) v. County of Los Angeles (A Municipal Corporation)

Proceeding
appeal from judgments
Trial court
Superior Court of Los Angeles County
Trial judges
John W. Shenk; Leslie R. Hewitt
Outcome
reversed — Reversed.
Area
civil
Panel
The Court (author)

Analysis

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Opinion

Plaintiff in both actions is lessee of certain tide-lands belonging to the state and situated in the county of Los Angeles, which assessed the leasehold and levied a tax thereon. Plaintiff paid the tax under protest, and in due time sued to recover the same.

Judgment went for plaintiff, from which defendant has appealed.

[1] The sole question involved is whether a leasehold interest in tide and submerged lands owned by the state is subject to assessment and taxation under the revenue laws thereof. The subject is fully discussed and answered in the affirmative by what is said in the opinion in the case ofSan Pedro, Los Angeles Salt Lake R. R. Co. v. City of LosAngeles, ante, p. 18, [179 P. 393], which involved a like *Page 32 question. Upon the authority thereof, the judgments in both cases are reversed.

Victor E. Shaw, J., pro tem., Sloss, J., Wilbur, J., Richards, J., pro tem., and Angellotti, C. J., concurred.

Cites, in this corpus

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