Fremont v. County of Mariposa & Early Sheriff
California Supreme Court
Appeal from the District Court of the Thirteenth Judicial District, County of Mariposa. This was a bill filed by the plaintiff to restrain the collection of taxes by the Sheriff for the year 1856, upon the ground that taxes for the years 1851-2-3 and 4 had been illegally exacted of plaintiff and paid by him into the County Treasury; and that the county was insolvent.
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Appeal from the District Court of the Thirteenth Judicial District, County of Mariposa. This was a bill filed by the plaintiff to restrain the collection of taxes by the Sheriff for the year 1856, upon the ground that taxes for the years 1851-2-3 and 4 had been illegally exacted of plaintiff and paid by him into the County Treasury; and that the county was insolvent. The bill prays that this amount (some $13,800) may be adjudged a debt against the county, and so much as necessary set off against the taxes assessed against the plaintiff for the year 1856, and a decree for the balance rendered…
1Opinion of the Court
Baldwin, J., after stating the facts, delivered the opinion of the Court—
2ConcurrenceField, J.
If the collection of the taxes of the plaintiff could be enjoined at all, it is clear that they could not be under the facts of this case.
If every taxpayer could interfere in this way to arrest the proceedings of the Tax Collector, upon the pretense that he held an unliquidated claim on. the county, it is evident that it would embarrass and confuse the whole fiscal system of the county. No apology could be given for such a proceeding, except that it was necessary to protect the plaintiff from what would otherwise be an…
3Cited by2 opinions
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