People v. San Francisco Sav. Union
California Supreme Court
Appeal from the District Court, Fifteenth Judicial District, City and County of San Francisco. This action was brought to recover judgment for two thousand one hundred and forty dollars and sixty-eight cents, for a tax alleged to have been assessed in 1863, upon money at interest secured by mortgage.
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Appeal from the District Court, Fifteenth Judicial District, City and County of San Francisco. This action was brought to recover judgment for two thousand one hundred and forty dollars and sixty-eight cents, for a tax alleged to have been assessed in 1863, upon money at interest secured by mortgage. On the trial the plaintiff offered in evidence that part of the duplicate assessment roll for the City and County of San Francisco for the year 1863, which reads as follows: The duplicate assessment roll was certified to by the Auditor. The defendant, by his attorney, objected to the evidence,…
1Opinion of the Court
By the Court, Sawyer, J.:
We are unable to distinguish this case from Hurlburt v. Butenop, 27 Cal. 50, Lawrence v. Fast, 20 Ill. 341, Lane v. Bommelmann, 21 Ill. 147, and Eppinger v. Kirby, 23 Ill. 523, and those cases are conceded to be correctly decided. It is true that plaintiffs are seeking a judgment for a certain amount claimed to be due for taxes, and not seeking to sustain a tax deed. But it is necessary that there should have been a tax assessed, and that the amount should be ascertained, otherwise, there is no basis for a judgment to rest upon. There were judgments in the cases cited…
2Cases cited2 opinions
- People v. HastingsCalifornia Supreme Court · 1866
- Hurlbutt v. ButenopCalifornia Supreme Court · 1864
3Cited by38 opinions
- People v. McCreeryCalifornia Supreme Court · 1868
- Emeric v. AlvaradoCalifornia Supreme Court · 1891
- Pratt v. BreckinridgeCourt of Appeals of Kentucky · 1901
- Tidd v. RinesSupreme Court of Minnesota · 1879
- Hopper v. LucasIndiana Supreme Court · 1882
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