Otis v. City and County of San Francisco

Taxation—San Francisco—Taxes in Excess of Dollar Limit.— Josselyn v. City and County of San Francisco, 168 Cal. 436, hold- ‘ ing invalid certain taxes levied by the city and county of San Francisco, because the same were in excess of the “dollar limit” fixed by its charter, is followed and approved.

Id.—Demand on Supervisors for Order for Refund of Taxes Illegally Collected—Inaction of Board for Unreasonable Time— Rejection of Claim—Where a taxpayer seasonably after payment of the taxes so illegally assessed by the city and county of San Francisco, made a proper demand upon the board of supervisors for an order for refund of the moneys so paid, as provided by section 3804 of the Political Code, and repeatedly requested the board to take action in the matter, its inaction for a period exceeding six months is so unreasonable as to amount to a rejection of the claim and thus to authorize an action to recover the amount of the taxes illegally collected.