Kaiser Co. V. Reid

Plaintiff seeks by this action to secure the refund of taxes levied upon its possessory interest as a tenant of Richmond Shipyards Nos. 3 and 3-A and paid by it under protest for the tax year 1943-1944. (Rev. & Tax. Code, § 5138.) There are two causes of action involved: the first concerns the payment of the tax levied by the county of Contra Costa in the sum of $25,136.06, and the second concerns the payment of the tax levied by the city of Richmond in the sum of $18,083.20. The United States has intervened in support of plaintiff by reason of its agreement to reimburse plaintiff for all taxes paid in connection with the operation of the shipyards. The case was heard upon an agreed statement of facts, findings were made relative to the respective causes of action, and separate judgments were entered sustaining each of the challenged tax levies. It is from these judgments that this appeal is prosecuted.