Fremery v. Austin
California Supreme Court
Appeal from the District Court of the Fifteenth Judicial District, City and County of San Francisco. Action brought to recover money paid for taxes under protest.
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Appeal from the District Court of the Fifteenth Judicial District, City and County of San Francisco. Action brought to recover money paid for taxes under protest. The protest referred to in tlie opinion as insufficient is as follows: “ San Francisco, February 25th, 1873. “ To Alexander Austin, Esq., Tax Collector of the City and County of San Francisco, State of California—Sir: We herewith pay to you the sum of $421 to wit: $401.01 claimed by you to be due from us for taxes on personal property alleged to have been assessed against us >for the fiscal year 1872-1873, in said City and County,…
1Opinion of the Court
By the Court:
The tax in this case was paid on the 25th day of February, 1873, after the delinquent list had been issued to the Tax Collector giving him authority to seize and sell property, and therefore the case does not come within the doctrine of Williams v. Corcoran, 46 Cal. 553.
The tax upon the item of solvent debts, twenty-five thousand dollars, is illegal. The State tax upon the other items is also illegal, upon the grounds stated in Wills v. Austin, ante, p. 152. The tax for City and County purposes upon the last mentioned items is, to some extent, valid. If it be conceded that…
2Cases cited2 opinions
- Williams v. CorcoranCalifornia Supreme Court · 1873
- Meek v. McClureCalifornia Supreme Court · 1875
3Cited by11 opinions
- Southern Service Co. v. County of Los AngelesCalifornia Supreme Court · 1940
- Parr-Richmond Industrial Corp. v. BoydCalifornia Supreme Court · 1954
- Simms v. County of Los AngelesCalifornia Supreme Court · 1950
- Mackay v. City & County of San FranciscoCalifornia Supreme Court · 1896
- Stafford v. Riverside CountyCalifornia Court of Appeal · 1957
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