Mason v. Johnson
California Supreme Court
Appeal from the District Court, Third Judicial District, County of Alameda. . The defendant, on the fourth day of March, 1872, was elected marshal of the city of Oakland, for two years, and, as marshal, was ex officio tax collector. Brooklyn, an incorporated town, joined Oakland on the south. On the first day of May, 1872, W. H. Hamilton was elected assessor of Brooklyn, and assessed the property of the town before the first Monday in August.
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Appeal from the District Court, Third Judicial District, County of Alameda. . The defendant, on the fourth day of March, 1872, was elected marshal of the city of Oakland, for two years, and, as marshal, was ex officio tax collector. Brooklyn, an incorporated town, joined Oakland on the south. On the first day of May, 1872, W. H. Hamilton was elected assessor of Brooklyn, and assessed the property of the town before the first Monday in August. The Board of Trustees of Brooklyn, on the seventh day of October, levied a tax for town purposes. The tax was payable before the first •Monday in…
1Opinion of the Court
By the Court:
1. The protest served upon the defendant wras sufficient, for the defendant was bound to take notice of the matter, which rendered the tax illegal.
2. There was no authority in the tax collector of the city of Oakland to collect the taxes levied in the town of Brooklyn. He had not been elected tax collector by the qualified electors of Brooklyn, as required by the constitution. (Art. II, sec. 13.) The case of the People v. Hastings (29 Cal. 449) upon this point is decisive of this case.
Judgment reversed, and cause remanded with directions to render judgment for the plaintiff upon…
2Cases cited1 opinion
- People v. HastingsCalifornia Supreme Court · 1866
3Cited by5 opinions
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