Bank of Woodland v. Webber
California Supreme Court
Appeal from the District Court, Sixth Judicial District, County of Yolo. The evidence showed that the Bank of Woodland, a corporation, having its place of business at Woodland, Yolo County, was assessed for a municipal tax by the Assessor of the town of Woodland, for the year 1875. Among the property assessed were solvent debts amounting to $166,234. The Tax Collector, on the 29th of September, 1875, requested the bank to pay the tax.
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Appeal from the District Court, Sixth Judicial District, County of Yolo. The evidence showed that the Bank of Woodland, a corporation, having its place of business at Woodland, Yolo County, was assessed for a municipal tax by the Assessor of the town of Woodland, for the year 1875. Among the property assessed were solvent debts amounting to $166,234. The Tax Collector, on the 29th of September, 1875, requested the bank to pay the tax. Payment, on that part of the tax levied on solvent debts, was made on said day, under a written protest, sufficient in form, delivered to the Collector. The…
1Opinion of the Court
The Act to reincorporate the Town of Woodland, (Stats. 1873-4, p. 559, sec. 8,) declares that the “ State laws for the collection of taxes shall, in all respects, apply to the collection of the taxes ” provided for in said act, and the first Monday of January of each year is fixed by the general laws as the time at which the taxes shall become delinquent; and, therefore, this tax could not be delinquent until the first Monday of January, 1876. The law upon this subject will be found in the following sections of the Political Code: sec. 3756, as amended; secs. 3758, 3759, 3760, 3761, 3762,…
2Cases cited2 opinions
- Brumagim v. TillinghastCalifornia Supreme Court · 1861
- Williams v. CorcoranCalifornia Supreme Court · 1873
3Cited by9 opinions
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- Dear v. VarnumCalifornia Supreme Court · 1889
- Franchise Tax Board v. Superior CourtCalifornia Supreme Court · 2011
- Keyes v. City & County of San FranciscoCalifornia Supreme Court · 1918
- Gill v. City of OaklandCalifornia Supreme Court · 1899
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