People v. Pico
California Supreme Court
Appeal from the Fifth Judicial District. This is an action brought by the District Attorney of San Joaquin county, under the Act of May 17th, 1861, (Laws of 1861, 471) concerning the collection of delinquent taxes, to recover of the defendant, Andreas Pico, the sum of S2,671.66, alleged to be the amount of delinquent taxes assessed against certain real property belonging to the defendant, in the years 1859 and 1860. The property, against which it is charged that the taxes…
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Appeal from the Fifth Judicial District. This is an action brought by the District Attorney of San Joaquin county, under the Act of May 17th, 1861, (Laws of 1861, 471) concerning the collection of delinquent taxes, to recover of the defendant, Andreas Pico, the sum of S2,671.66, alleged to be the amount of delinquent taxes assessed against certain real property belonging to the defendant, in the years 1859 and 1860. The property, against which it is charged that the taxes were assessed, is described in the complaint as follows. “ The unsold portion of eleven square leagues of land known as…
1Opinion of the CourtNorton, J.
The second section of the Act to Legalize and Provide for the Collection of Delinquent Taxes in the Counties of this State, passed *597May 17th, 1861, enacts that if the Tax Collector of any county shall fail to collect the delinquent taxes mentioned in the preceding section, by reason of his inability to find, seize, or sell property belonging to the delinquent, it shall be the duty of the District Attorney to commence a civil action to recover the unpaid taxes. No right of action or authority to bring an action under that act is given, except in cases in which the Tax Collector shall fail to…
2Cited by8 opinions
- People v. HolladayCalifornia Supreme Court · 1864
- People v. MahoneyCalifornia Supreme Court · 1880
- People v. ConeCalifornia Supreme Court · 1874
- People v. BallerinoCalifornia Supreme Court · 1893
- Mora v. NunezUnited States Circuit Court · 1882
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