Easton v. County of Alameda

EDMONDS, J.

This is an action for the recovery of taxes. The complaint alleges that the city of Oakland and the

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county of Alameda erroneously and illegally collected certain amounts which were paid by the appellant Easton involuntarily and to avoid the penalties imposed by the law for delinquency. Appellant Easton Building Company filed a complaint in intervention. The trial court granted a motion for a nonsuit and thereafter gave judgment for the respondents.

The appellant Easton is the owner of an office building leased by him to Easton Building Company for a term of 30 years commencing in 1923. This lease required the lessee to “pay all national, state and municipal taxes and charges and taxes and charges of every kind, which are now or shall become chargeable or a lien upon said premises, excluding income, profit, increment, inheritance taxes, street assessments, and taxes upon personal property of the lessor which may at any time be assessed against said premises”.

The taxes in controversy were paid by the lessee pursuant to this provision. Thereafter claims for refund in the name of the appellant Easton, and verified by one Irving H. Kahn as his attorney-in-fact were filed with the board of supervisors of Alameda County. Concededly these claims were in the form required and they were filed within the time fixed by section 3804 of the Political Code with the exception that the respondents insist the verification may only be made by the claimant himself. The motion for a nonsuit was made and granted upon the grounds that the appellant did not -bring himself within the terms of the statute in that the claims were not verified by the person who paid the taxes and that he is not the person who paid them.

It is not disputed that the appellant Easton was the owner in fee of the property at the time the taxes in question were assessed and paid. On the tax bills, which were receipted upon payment, under the legend “taxpayer’s name and description” appears his name and a description of the property assessed. These facts, he contends show that he is the taxpayer entitled to any allowable refund although the taxes were not paid by him.

Section 3804 of the Political Code provides as follows: “Any taxes . . . erroneously or illegally collected, . . . may, by order of the board of supervisors, be refunded by the county treasurer ... No order for the refund of the taxes,