Stewart Law & Collection Co. v. County of Alameda

Recovery of Taxes Illegally Collected—Pleading—Payment under Protest not ¡Required—Presentation 'oe Claim to Supervisors. —In an action based on section 3804 of the Political Code, to recover from the county taxes illegally assessed and collected by the county for road purposes on property situated within the limits of a city, it is not necessary to aver in the complaint nor in the claim presented to the supervisors that the taxes were paid under protest. It is sufficient to aver the facts showing the illegality of the tax collected, and that a verified claim of plaintiff for refunding of the tax was presented to the board of supervisors for allowance, and that they had refused to refund the tax.

Id.—Construction oe Code—Independent Remedy.—The remedy given by section 3804 of the Political Code affords independent relief in all cases coming within its provisions, and is not excluded by the terms of section 3819 of the Political Code, nor is the plaintiff, proceeding under the terms of section 3804, required to proceed in any manner under section 3819.