Peterson v. Johnson

Defendants appeal from a judgment quieting plaintiffs’ title to 80 acres of land in Los Angeles County.

The land was assessed to Russell F. Johnson in 1931 as an undivided part of 120 acres owned by him. In July of that year, he conveyed the entire parcel to his wife, Myrtle N. Johnson, who failed to pay the taxes as they became due. The delinquent tax list for the year 1931 was published, giving notice that the 120-acre parcel assessed to Russell P. Johnson would be sold to the state by operation of law unless $380.06 of taxes, penalties, and costs were paid. Neither Mr. nor Mrs. Johnson paid…