Union Oil Associates V. Johnson

SEAWELL, J. The plaintiff, Union Oil Associates, a California corporation, brought this action in the Superior Court of Los Angeles County to recover from Charles G. Johnson, State Treasurer, $49,099.72, which sum represents the amount of taxes, plus interest, levied against plaintiff for the year 1931 under the Bank and Corporation Franchise Tax Act, and paid by it under protest. The defendant State Treasurer demurred to the complaint on the ground that it did not state a cause of action. The court below overruled the demurrer, and upon defendant's failure to answer entered judgment for plaintiff.