Mayo v. Ah Loy
California Supreme Court
Appeal from the District Court, Sixth Judicial District, Sacramento County. The east half of the west half of Lot Three in the block between Second and Third and I and J streets, Sacramento, was assessed to F. LeRoy in 1864, for grading I street from Front to Sixth. The lot assessed fronted on I street, and was the property of Theodore LeRoy. The tax was returned as delinquent.
Read the full summary
Appeal from the District Court, Sixth Judicial District, Sacramento County. The east half of the west half of Lot Three in the block between Second and Third and I and J streets, Sacramento, was assessed to F. LeRoy in 1864, for grading I street from Front to Sixth. The lot assessed fronted on I street, and was the property of Theodore LeRoy. The tax was returned as delinquent. The District Attorney brought an action against “ F. LeRoy Coe 1847, John Doe, and the said real estate,” to recover judgment for- the tax. In the complaint the District Attorney inadvertently alleged that the tax was…
1Opinion of the Court
By the Court, Sanderson, J.:
The charter of the City of Sacramento provides that street assessments shall be levied and collected as provided in the general revenue laws of the State. (Statutes of 1863, p. 415, Sections 49 and 57.)
The general revenue Act of 1861, (statutes of 1861, pp. 425,. 432) provides that real estate shall be listed to the owner, if known ; if not known, to him as “ unknown owner.” If not paid, the assessment roll passes into the hands of the District Attorney, who is authorized and directed to sue the person assessed, the real estate and “ all owners and claimants to the…
2Cited by22 opinions
- Gray v. HallCalifornia Supreme Court · 1928
- Christerson v. FrenchCalifornia Supreme Court · 1919
- People v. Doe G. 1,034California Supreme Court · 1868
- Crall v. Board of Directors of Poso Irrigation DistrictCalifornia Supreme Court · 1890
- Fuller v. WilkinsonSupreme Court of Arkansas · 1939
17 more not listed; retrieve them via the Exa API.