Legal Opinion

People v. Cohen

California Supreme Court

Decided July 1, 1866PublishedCited by 5 opinions

Appeal from the District Court, Seventh Judicial District, Napa County. The facts are stated in the opinion of the Court.

1Opinion of the Court

By the Court, Sanderson, J.:

Action for taxes against defendant and certain real estate described in the assessment as “ claim to and possession of six hundred and nine acres of land in Suscol Valley, particularly described as follows,” etc.

The defendant, by way of defense, averred that the land was public land of the United States, and therefore exempt *211from taxation. Plaintiff moved for judgment bn the pleadings and obtained it, and the defendant has appealed.

The land itself is not taxed, but. the defendant’s claim and right of possession is taxed. The. question presented is therefore…

2Cases cited1 opinion

  1. People v. ShearerCalifornia Supreme Court · 1866

3Cited by5 opinions

  1. San Pedro, Los Angeles & Salt Lake Railroad v. City of Los AngelesCalifornia Supreme Court · 1919
  2. Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
  3. Connolly v. County of OrangeCalifornia Supreme Court · 1992
  4. Olds v. Little Horse Creek Cattle Co.Wyoming Supreme Court · 1914
  5. People v. The Black Diamond Coal Mining Co.California Supreme Court · 1869

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