Bank of Santa Rosa v. Chalfant
California Supreme Court
Appeal from the District Court, Seventh Judicial District, County of Mendocino. The plaintiff was a hanking corporation doing business in Mendocino County. The defendant was the Sheriff and ex-officio Tax Collector of said county. The bank, in the year 1875, was assessed for $96,908, solvent debts, secured by mortgage.
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Appeal from the District Court, Seventh Judicial District, County of Mendocino. The plaintiff was a hanking corporation doing business in Mendocino County. The defendant was the Sheriff and ex-officio Tax Collector of said county. The bank, in the year 1875, was assessed for $96,908, solvent debts, secured by mortgage. The tax on this sum was $1,792.80. The complaint alleged that the defendant, as Tax Collector, on the 3rd day of January, 1876, demanded of plaintiff the tax; that the plaintiff declined to pay, and the defendant threatened to sell, in accord-ance with law, the property of the…
1Opinion of the Court
If coercion existed and was exercised by the Tax Collector, the complaint should have shown it. Force or coercion is a necessary precedent to a protest. (Brummagim v. Tillinghast, 18 Cal. 271; Buchnall v. Story, 46 Cal. 598, 599; Forbes v. Appleton, 5 Cush. 117; Mays v. Cincinnati, 1 Ohio, 268; Union Bank v. New York, 51 Barb. 159; McMillan v. Richards, 9 Cal. 417.)
Lamar & Johnson, for the Despondent.
There was no legal process by which plaintiff could have prevented the defendant from executing his threat.
*171“ An injunction will not lie to restrain the collection of taxes by sale of property of…
2Cases cited6 opinions
- McMillan v. RichardsCalifornia Supreme Court · 1858
- Brumagim v. TillinghastCalifornia Supreme Court · 1861
- Houghton v. AustinCalifornia Supreme Court · 1874
- Bucknall v. StoryCalifornia Supreme Court · 1873
- Central Pacific Railroad v. CorcoranCalifornia Supreme Court · 1874
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Southern Service Co. v. County of Los AngelesCalifornia Supreme Court · 1940
- Knowles v. New Sweden Irrigation DistrictIdaho Supreme Court · 1908
- City of Houston v. FeeserTexas Supreme Court · 1890
- Hellman v. City of Los AngelesCalifornia Supreme Court · 1905
- Maxwell v. County of San Luis ObispoCalifornia Supreme Court · 1886
2 more not listed; retrieve them via the Exa API.