People v. Sierra Buttes Quartz Mining Co.
California Supreme Court
Appeal from the District Court of the Tenth District, Sierra County. The fourth finding of the Court, so far as it relates to the form of the assessment roll, is to the effect “ that the only entry in said book, or in any book or assessment roll for the fiscal year of 1868, relating to the property described in said complaint, or which is alleged by plaintiff to refer, or in any way apply to the Sierra Buttes Quartz Mining Company, is in the form and in the words and figures…
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Appeal from the District Court of the Tenth District, Sierra County. The fourth finding of the Court, so far as it relates to the form of the assessment roll, is to the effect “ that the only entry in said book, or in any book or assessment roll for the fiscal year of 1868, relating to the property described in said complaint, or which is alleged by plaintiff to refer, or in any way apply to the Sierra Buttes Quartz Mining Company, is in the form and in the words and figures following, omitting the description of property:. The other facts are stated in the opinion.
1Opinion of the CourtTemple, J.
This is an action for the collection of delinquent taxes in Sierra County. The plaintiff recovered judgment, and this appeal is from the judgment, no motion having been made for a new trial..¡Numerous objections are made to the assessment for irregularity, most of which, however, are not difficult of solution. The twentieth section of the Revenue Act of 1861 expressly provides that the assessment roll shall be substantially in the form given in that Act, and there can be no question that an assessment roll, in which the columns are arranged in a different order from the form given, or which…
2Cases cited1 opinion
- People v. PotterCalifornia Supreme Court · 1868
3Cited by6 opinions
- Nisbet v. Clio Mining Co.California Court of Appeal · 1905
- Lake County v. Sulphur Bank Quicksilver Mining Co.California Supreme Court · 1884
- People v. HollisterCalifornia Supreme Court · 1874
- Davis v. DayCalifornia Court of Appeal · 1929
- People v. BogartCalifornia Supreme Court · 1872
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