Lake County v. Sulphur Bank Quicksilver Mining Co.
California Supreme Court
Appeal from a judgment of the Superior Court of Lake County, and.from an order refusing a new trial. The- -action was brought by the county of Lake, under the act of April 23, 1880, to recover State and county taxes alleged to be due for the fiscal year 1880-81, with five per cent, penalty and two per cent, monthly interest thereon. The judgment included an allowance to the district attorney of fifteen per cent, upon the amount of the tax recovered.
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Appeal from a judgment of the Superior Court of Lake County, and.from an order refusing a new trial. The- -action was brought by the county of Lake, under the act of April 23, 1880, to recover State and county taxes alleged to be due for the fiscal year 1880-81, with five per cent, penalty and two per cent, monthly interest thereon. The judgment included an allowance to the district attorney of fifteen per cent, upon the amount of the tax recovered. The further facts are sufficiently stated in the opinion of the court.
1Opinion of the CourtMcKinstry, J.
1. The assessment put in evidence shows property assessed to “ Sulphur Banks Q. S. M. Co.” Sec. 3628 of the Political Code provides: “ Ho mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid.” There is nothing in the language of the section to indicate that the clause quoted can be given effect only when an attempt is made to enforce the lien for the tax. The effect of the clause in section 3268 is but to give a more enlarged operation to a rule already established. Prior to the adoption *20of that clause it has been frequently held,…
2Cases cited8 opinions
- Moss v. ShearCalifornia Supreme Court · 1864
- Kelsey v. AbbottCalifornia Supreme Court · 1859
- People v. MahoneyCalifornia Supreme Court · 1880
- County of Sacramento v. Central Pacific RailroadCalifornia Supreme Court · 1882
- People v. WhippleCalifornia Supreme Court · 1874
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- People v. Central Pacific RailroadCalifornia Supreme Court · 1890
- Weinreich v. HensleyCalifornia Supreme Court · 1898
- People v. MahoneyCalifornia Supreme Court · 1939
- People ex rel. Attorney-General v. ReisCalifornia Supreme Court · 1888
- Pearson v. CreedCalifornia Supreme Court · 1886
20 more not listed; retrieve them via the Exa API.