245 P. 196 | Cal. | 1926
These three appeals, though taken separately, were consolidated for the purposes of their hearing and determination in this court. They involve, with the exception to be hereinafter noted, the identical facts which were presented to this court in the appeals in the cases of B. Franklin Mahoney and certain other plaintiffs against the City of San Diego, which cases were also consolidated for *406
the purposes of hearing and determination in this court and the decision wherein has been this day filed. The exception as to the facts which brought about a decision in the plaintiffs' favor in the last above named cases and in the defendant's favor in the present cases was this, that the plaintiffs in said former cases duly applied to the board of equalization of the City of San Diego for relief from the alleged unequal assessment involved in both sets of cases, while in the consolidated cases presented upon the present appeals no such application for relief was made. In the absence of such application and of action thereon by the said board of equalization the trial court in these latter cases held, and we think held correctly, that the plaintiffs were not entitled to the relief demanded in their several complaints, namely, to the repayment of their taxes imposed by said assessment. The plaintiffs, who are the appellants herein, contend that no such application was required to be made, but in this contention we think they are in error. In the early case ofFall v. Marysville,
It follows that the judgment in each of these cases must be and is hereby affirmed.
Lennon, J., Curtis, J., Seawell, J., Waste, C.J., Shenk, J., and Lawlor, J., concurred.