People v. McCreery
California Supreme Court
Appeal from the District Court, Fifteenth Judicial District, City and County of Sail Francisco. This was an action by the people of the State against defendant to recover the sum of eight thousand one hundred and sixty-four dollars and fifty cents, alleged to be due for taxes on certain personal property, levied in the City and County of San Francisco, for the fiscal years 1865-6 and 1866-7. The personal property on which the taxes were levied consisted of one hundred and…
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Appeal from the District Court, Fifteenth Judicial District, City and County of Sail Francisco. This was an action by the people of the State against defendant to recover the sum of eight thousand one hundred and sixty-four dollars and fifty cents, alleged to be due for taxes on certain personal property, levied in the City and County of San Francisco, for the fiscal years 1865-6 and 1866-7. The personal property on which the taxes were levied consisted of one hundred and twenty-five thousand dollars loaned at interest by defendant McCreery to James Lick, and secured to be repaid by a deed of…
1Opinion of the Court
By the Court, Rhodes, J.:
The Legislature of 1865-6, in the exercise of its curative power over erroneous and defective proceedings under the Revenue Laws of the State—a power which had been liberally exercised at many of the preceding sessions—passed the Act of the 2d of April, 1866, to legalize assessments and provide for the collection of delinquent taxes. (Stats. 1865-6, p. 831.)
The main provisions of the first section are substantially the same as those of section one of the Act of 1861 (Stats. 1861, p. 471) and of section one of the Act of 1864 (Stats. 1863-4, p. 359.) The first of those…
2Cases cited13 opinions
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