Brooks v. County of Tulare

The Court.

This is an action to recover from, the defendant taxes alleged to have been erroneously and illegally collected, for the reason that the land upon which the taxes were assessed and collected was, at the time of the assessment, levy, and sale, government land of the United States, and not subject to taxation.

A general demurrer to the complaint was interposed and sustained, and plaintiff declining to amend, judgment was entered in favor of the defendant, from which judgment plaintiff appeals.

It is alleged in the complaint that on March 7, 1888, the tax collector of Tulare county duly…