Lefferts v. Board of Supervisors

This action is brought to restrain the collection of a tax levied and assessed upon school lands belonging to the appellant, and to have the tax declared void.

He has purchased the lands of the state, holding the usual certificates of sale, and undoubtedly has such an interest in them as to entitled him to the relief demanded, providing it would be granted upon the facts stated in the complaint to the owner in fee. For it has frequently been held that the holder of these school land certificates has an equitable title or interest in the lands embraced in them which he can convert into a per' *689fe…