Wilkinson v. Lund

This is an original application for a writ of mandate to compel the tax collector of Butte County to accept, in full payment of petitioner’s taxes for the current fiscal year, a sum of money tendered by the petitioner and to issue an official receipt in full for such taxes. The. sum so tendered is the amount of the petitioner’s taxes, according to his contention, computed at the rate of "two dollars per hundred of the assessed valuation’’ of his property. The rate fixed by the board of supervisors is $3.15 on each $100 of the assessed value. The county is operating under a charter adopted…