People v. Wilson

By the Court, Rhodes, J.

This action was brought under sections thirty-nine and forty of the General Revenue Act of 1861, to recover the delinquent taxes assessed upon a portion of the California Central Railroad for the year 1861. The railroad was treated as real estate, and it, with its improvements, was made a co-defendant with Wilson. The Court adjudged that Wilson was not the owner of the real estate at the time it was assessed to him, and rendered judgment in his favor, but without costs. No personal judgment was rendered against anyone, but judgment • was entered against the real estate…