Opinion
In bank, Appeal from superior court, Los Angeles county; William P. Wade, Judge.
Petitions by the Security Savings Bank & Trust Company, Main Street Savings Bank & Trust Company, and Los Angeles Savings Bank for a writ to review an order of the board of supervisors of Los Angeles county, sitting as a board of equalization, directing property to be added to the assessments of petitioners. From a judgment annulling the order the board appeals. Reversed. COUNSEL
[4 Cal.Unrep. 223] James McLachlan, Waldo M. York, and B. M. Marble, for appellant.
Graves, O’Melveny & Shankland, for respondents.
OPINION
PER CURIAM.
In Farmers’ & Merchants’ Bank v. Board of Equalization, 97 Cal. 318, 32 P. 312, most of the questions [4 Cal.Unrep. 224] involved in this appeal were determined adversely to the respondent. The additional point now presented, that the legislature could not confer upon the state board of equalization authority to extend the time within which the county board of equalization could act, must also, under the principles declared in that case, be determined against the respondent; and, upon the authority of that case, the judgment is reversed.