People v. Hastings

By the Court, Rhodes, J.

Suit was brought for the recovery of delinquent taxes levied for the year 1863. The defendant had judgment and the plaintiffs appeal from the judgment and the order refusing a new trial. It appears from the pleadings that the taxes sued for were levied under the Act to incorporate the City of Sacramento, approved April 25th, 1863. (Stats. 1863, p. 415.) The assessment was made under the provisions of the following sections of that Act:

“ Section 63. For the purpose of enabling the city authorities to levy and collect the annual and special taxes for the fiscal year…