Wills v. Austin
California Supreme Court
Appeal from the District Court of the Fifteenth Judicial District. The action was for money had and received, and was brought to recover back three hundred and fifty-one dollars paid under protest to the defendant, who was the Tax Collector of the City and County of San Francisco, as taxes on certain real estate owned by the plaintiff, levied for State, City and County purposes for the fiscal year 1872-3. The complaint alleged, that the defendant in his official capacity •…
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Appeal from the District Court of the Fifteenth Judicial District. The action was for money had and received, and was brought to recover back three hundred and fifty-one dollars paid under protest to the defendant, who was the Tax Collector of the City and County of San Francisco, as taxes on certain real estate owned by the plaintiff, levied for State, City and County purposes for the fiscal year 1872-3. The complaint alleged, that the defendant in his official capacity • had asserted that the taxes were legally assessed and levied; that he threatened the plaintiff that unless the taxes were…
1Opinion of the Court
By the Court :
If the plaintiff’s land had been- sold by the defendant as Tax Collector for. the alleged taxes, and a tax deed had been made to the purchaser, would the deed have been void on its face ? For if so, it would have imposed no cloud on' the plaintiff’s title, and the threat to sell would not, under such circumstances, have amounted to legal duress. ( Bucknall v. Story, 46 Cal. 589.) The only authority in law there was for the levy of a State tax for the fiscal year 1872-3, is to be found in sec. 3696 of the Political Code as it then stood. That section was under review by this…
2Cases cited3 opinions
- Hi-Voltage Wire Works, Inc. v. City of San JoseCalifornia Supreme Court · 2000
- Houghton v. AustinCalifornia Supreme Court · 1874
- Bucknall v. StoryCalifornia Supreme Court · 1873
3Cited by10 opinions
- Southern Service Co. v. County of Los AngelesCalifornia Supreme Court · 1940
- Standard Box Co. v. Mutual Biscuit Co.California Court of Appeal · 1909
- Spencer v. City of Los AngelesCalifornia Supreme Court · 1919
- Dear v. VarnumCalifornia Supreme Court · 1889
- Snodgrass v. ErrengyCalifornia Court of Appeal · 1927
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