Smith v. Farrelly
California Supreme Court
San Antonio Creek forms the boundary between the Township of Alameda and the City of Oakland, in the County of Alameda. The acts referred to in the opinion provided for the construction of a draw-bridge across the creek, and for a tax upon the property in said township and city for the payment of the cost. No provision was made for the election of an Assessor or Collector of the tax in said places, or either of them.
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San Antonio Creek forms the boundary between the Township of Alameda and the City of Oakland, in the County of Alameda. The acts referred to in the opinion provided for the construction of a draw-bridge across the creek, and for a tax upon the property in said township and city for the payment of the cost. No provision was made for the election of an Assessor or Collector of the tax in said places, or either of them. Iii Alameda County the Assessor and Collector of taxes were chosen by the electors of the entire county. The Board of Supervisors levied the tax for the fiscal year 1873, and the…
1Opinion of the Court
A tax must be based upon an assessment made by an Assessor elected by the electors of the district taxed, and collected by a Collector elected by the electors of the district taxed. (Constitution of California, art. 11, sec. 13; Williams v. Corcoran, 46 Cal. 555; People v. White, 47 Ibid. 617; People v. S. & C. R. Co. 49 Ibid. 414; People v. Sargent, 44 Ibid. 432.) The payment was made under duress. (Joyner v. Third School District, 3 Cush. (Mass.) 567; Hubbard v. Brainard, 35 Conn. 563.) The protest was sufficient. The defendant knew the extent of his powers, the source of his authority, and…
2Cases cited11 opinions
- Taylor v. PalmerCalifornia Supreme Court · 1866
- Emery v. San Francisco Gas Co.California Supreme Court · 1865
- Egyptian Levee Co. v. HardinSupreme Court of Missouri · 1858
- Hagar v. Board of SupervisorsCalifornia Supreme Court · 1874
- Hubbard v. BrainardSupreme Court of Connecticut · 1869
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3Cited by7 opinions
- Spencer v. City of Los AngelesCalifornia Supreme Court · 1919
- Wheatland v. City of BostonMassachusetts Supreme Judicial Court · 1909
- State ex rel. McCardy v. NelsonSupreme Court of Minnesota · 1889
- McHugh v. County of Santa CruzCalifornia Court of Appeal · 1973
- Centennial Eureka Mining Co. v. Juab CountyUtah Supreme Court · 1900
2 more not listed; retrieve them via the Exa API.