Stuart Arms Co. v. City & County of San Francisco

SEAWELL, J.

On July 13, 1925, Stuart Arms Company, a corporation organized under and by virtue of the laws of the state of California, and owning property subject

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to taxation in the city and county of San Francisco, filed its complaint on behalf of itself and for the benefit of all the taxpayers of said municipality, and particularly those who might choose to join in the action and contribute to the expense of the suit, for a judgment restraining the city and county of San Francisco, the board of supervisors, the mayor, and the tax collector of said city and county from levying a tax for the fiscal year 1925-1926 in excess of $2.7096 on each $100 of the assessed value of all property situate in said city and county and subject to taxation, and that the mayor be restrained from approving any tax in excess of the rate above named, and that the tax collector be restrained from collecting any tax in excess thereof for said fiscal year, and for a temporary restraining order

pendente lite,

and for general relief. It is alleged by the complaint that the sum of $2.7096 on each $100 of the assessed value of all property situate within said city is the maximum rate that may be lawfully levied under the provisions of the charter, and that said municipal officers threaten to levy a tax of $4.2179 on each $100 of assessable property in said city and county, computed according to purported budget appropriations adopted by said board of supervisors.

The four defendants, excepting the mayor, who joined with the board of supervisors, demurred separately to the complaint, specifying as the grounds thereof that the complaint stated no facts sufficient to constitute a cause of action and that the court did not have jurisdiction of the subject matter of the action against said respective defendants. The court sustained the respective demurrers with ten days to the plaintiff to amend, which privilege it declined to avail itself of, and in consequence thereof a judgment of dismissal was entered by the court and this appeal was taken from said judgment.

The city and county of San Francisco is a municipal corporation organized and existing under and by virtue of the laws of the state of California, operating under arid by authority of a charter.