Steele v. County of San Luis Obispo

This is an action to recover certain state and county taxes for the fiscal year 1904-5, with penalties and costs, paid by plaintiff and his assignors under protest. Defendant had judgment, and plaintiff appeals from such judgment and from an order denying his motion for a new trial.

The payments were made by the taxpayers on the day noticed by the tax-collector for the sale of the property for delinquent taxes, and were made for the purpose of prevent ing such sale and the issuance of certificates of sale thereon. The basis of plaintiff’s claim was the failure of the clerk of the board of…