Legal Opinion

People v. Whyler

California Supreme Court

Decided July 1, 1871No. 2,310PublishedCited by 16 opinions

Appeal from the District Court of the Tenth Judicial District, County of Sutter. The plaintiff recovered judgment in the Court below, and the defendant appealed. The other facts are stated in the opinion of the Court.

1Opinion of the Court

By the Court, Rhodes, C. J.:

The Act of March 25th, 1868 (Stats. 1867-8, p. 316), set off a certain portion of Sutter County, as Levee District Ho. 1, and provided for the levying of a tax on all the property within the district, to provide the means for the construction of levees, etc., to protect the district from overflow. This action was brought for the collection of the tax assessed for that purpose, on the property of the defendant. The action is defended on two grounds. It is insisted that the charge is not a tax, but an assessment; and, also, that if it is a tax, the Act is…

2Cited by16 opinions

  1. Los Angeles County Flood Control District v. HamiltonCalifornia Supreme Court · 1917
  2. American Co. v. City of LakeportCalifornia Supreme Court · 1934
  3. Wharton County Drainage Dist. No. 1 v. HigbeeCourt of Appeals of Texas · 1912
  4. Northwestern Mutual Life Insurance v. Lewis & Clarke CountyMontana Supreme Court · 1903
  5. Union Bank & Trust Co. v. BlanSupreme Court of Alabama · 1934

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