Davis v. City & County of San Francisco
California Supreme Court
Appeal from a judgment of the Superior Court of the City and County of San Francisco. The tax collector of the city and county of San Francisco had advertised for sale, and was about to sell, certain property on Dupont street for nonpayment of taxes for the widening of said street, for each and every fiscal year, from the fiscal year ending June 30, 1879, to the fiscal year ending June 30, 1893, both inclusive, and thereupon certain of the property owners paid to said tax…
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Appeal from a judgment of the Superior Court of the City and County of San Francisco. The tax collector of the city and county of San Francisco had advertised for sale, and was about to sell, certain property on Dupont street for nonpayment of taxes for the widening of said street, for each and every fiscal year, from the fiscal year ending June 30, 1879, to the fiscal year ending June 30, 1893, both inclusive, and thereupon certain of the property owners paid to said tax collector, under protest, the amount of the taxes for each of said fiscal years. The protests were in writing, and…
1Opinion of the CourtMcFarland, J.
A general demurrer to the complaint was sustained, and plaintiff having declined to amend, judgment was rendered for defendant. Plaintiff appeals from the judgment.
The purpose of the action is to recover of the city and county of San Francisco, under the provisions of section 3819 of the Political Code, certain alleged taxes averred to have been paid by appellant under protest. But the alleged taxes were, in fact, founded upon special assessments for a specific purpose under an act of the legislature approved March 23,1876 (Stats. 1875-76, p. 433), generally known as the “Dupont Street Act,”…
2Cases cited3 opinions
- Pacific Mutual Life Insurance v. County of San DiegoCalifornia Supreme Court · 1896
- Elberg v. County of San Luis ObispoCalifornia Supreme Court · 1896
- Easterbrook v. City & County of San FranciscoCalifornia Supreme Court · 1896
3Cited by4 opinions
- Spencer v. City of Los AngelesCalifornia Supreme Court · 1919
- Gill v. City of OaklandCalifornia Supreme Court · 1899
- Livingston v. WidberCalifornia Supreme Court · 1896
- Shapter v. City & County of San FranciscoU.S. Circuit Court for the District of Northern California · 1901