McClearen v. Superior Court

— This proceeding in certiorari was brought to review action taken by respondent superior court in connection with an appeal from a justice court order denying the People a lien.

The controversy arose out of attempts by the People to collect delinquent sales taxes from petitioner MeClearen by establishing a lien against his claim for wages due from his former employer, Moore Brothers. The People, acting under section 6757 of the Revenue and Taxation Code, 1 recorded a certificate of the amount of tax due and, under section 6702, 2 served on Moore Brothers a notice to withhold moneys owing to…