Palomares Land Co. v. County of Los Angeles

SMITH, C.

This suit was brought to recover money paid by plaintiff to respondent’s treasurer, as penalties, etc., in redemption of lands sold to the state for taxes. No claim is made for repayment of the taxes themselves. The lands affected by the sale are in Los Angeles County, and consist of a tract of land owned by Mrs. Lugarda A. de Palomares in the Rancho San Jose, and of two tracts elsewhere situated, owned by Concepcion de Avila and others. Both properties were assessed to Mrs. Palomares for the year 1895, but separately; and the following year the lands were sold to the state for the…