People v. Kohl
California Supreme Court
Appeal from the District Court of the Seventeenth District, Los Angeles County. Judgment was for plaintiff, and defendant appealed. The other facts are stated in the opinion. The thing taxed is palpably not a subject of taxation. (Hittell, 6154.) It is not the money of the defendant loaned nor is it his money at interest. It is at the best but a debt which may or may not be “solvent,” and if a solvent debt, it should have been so taxed.
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Appeal from the District Court of the Seventeenth District, Los Angeles County. Judgment was for plaintiff, and defendant appealed. The other facts are stated in the opinion. The thing taxed is palpably not a subject of taxation. (Hittell, 6154.) It is not the money of the defendant loaned nor is it his money at interest. It is at the best but a debt which may or may not be “solvent,” and if a solvent debt, it should have been so taxed. It is the credit given to Casad upon his purchase of the land which had already been taxed to Kohl. It is a case of triple taxation. First, the land is taxed…
1Opinion of the CourtSpbague, J.
The findings of the Court fail to support the judgment. From these findings it appears that defendant was the own*128er of certain real estate in the county of Los Angeles, in tbe year 1868, wbicb was assessed to bim prior to the 23d of October of that year, for the fiscal year 1868-9, the taxes upon which assessment defendant subsequently paid; that defendant sold and conveyed the same land on.the 23d day of October to one Casad, receiving in consideration of such sale and conveyance $1,000 in hand and the note of Oasad for $8,000, payable at a future day, secured by mortgage on the same land;…
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