Mitchell v. Crosby
California Supreme Court
Application to the Supreme Court for mandamus to require the respondent, as Auditor of Placer County, to deliver the poll tax blanks to the petitioner as Assessor. The County of Placer was divided into three revenue districts, in each of which was an Assessor and Collector. The petitioner was the Assessor in one of these Districts.
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Application to the Supreme Court for mandamus to require the respondent, as Auditor of Placer County, to deliver the poll tax blanks to the petitioner as Assessor. The County of Placer was divided into three revenue districts, in each of which was an Assessor and Collector. The petitioner was the Assessor in one of these Districts. The Auditor claimed that the Collector was entitled to collect the poll taxes, and refused to deliver the blank poll tax receipts to the petitioner.
1Opinion of the Court
By the Court:
The question presented for decision is whether the Assessor for the First Revenue District of the County of Placer, or the Tax Collector for the same district, is entitled to collect the poll taxes in such district. It is provided by section three thousand eight hundred and forty-five of the Political Code, that the County Auditor must, on demand, etc., deliver the poll tax blanks to the County Assessor, and the Code provides for the collection of the poll taxes by that officer. The Act of March 28th, 1872, concerning the District Tax Collectors of Placer County (Stats. 1871-72,…
2Cases cited1 opinion
- People ex rel. Attorney-General v. SquiresCalifornia Supreme Court · 1859
3Cited by2 opinions
- Rosborough v. BoardmanCalifornia Supreme Court · 1885
- Department of Treasury v. Midwest Liquor Dealers, Inc.Indiana Court of Appeals · 1943