Cowell v. Doub
California Supreme Court
Appeal from the Seventh District, County of Marin. This was a suit in equity brought to enjoin the collection of State and County tax assessed upon the property of the plaintiffs, in the County of Marin. This bill was originally filed in December, 1857, and set out in detail many irregularities in the levy, assessment and equalization of the tax. To this bill defendant demurred; the Court sustained the demurrer, and gave the plaintiffs leave to amend.
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Appeal from the Seventh District, County of Marin. This was a suit in equity brought to enjoin the collection of State and County tax assessed upon the property of the plaintiffs, in the County of Marin. This bill was originally filed in December, 1857, and set out in detail many irregularities in the levy, assessment and equalization of the tax. To this bill defendant demurred; the Court sustained the demurrer, and gave the plaintiffs leave to amend. Between the time of filing the original bill and the decision of the Court upon the demurrer, the Legislature passed an Act extending the time…
1Opinion of the CourtBaldwin, J.
Some of the questions in this case have been decided in case of Moore v. Patch, at the last term. The Legislature, on the first of February, 1858, (Sessions Acts, p. 24) confirmed the tax list or assessment roll, as completed by the acting Assessor of the County of Marin, for the fiscal year ending June 30th, 1858, in the words, or nearly the words, of the San Francisco Act, construed in the case of Patch. This we decided the Legislature had the right to do. If any informalities occurred in the assessment of the taxes—the taxes themselves being just debts, and this a mere mode of collecting…
2Cited by5 opinions
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