People v. Flint, Irvine & Co.
California Supreme Court
Appeal from the District Court of the Seventeenth District, Los Angeles County. Action was brought to recover alleged delinquent taxes claimed to have been assessed upon certain lands in Los Angeles County. Judgment was for plaintiff.
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Appeal from the District Court of the Seventeenth District, Los Angeles County. Action was brought to recover alleged delinquent taxes claimed to have been assessed upon certain lands in Los Angeles County. Judgment was for plaintiff. Defendant moved for a new trial on the grounds, among others, that the evidence was insufficient because it did not show any description of the lands of which the assessment was attempted, either by metes and bounds or common name or designation; that the evidence did not show that the Board of Supervisors had at any time acquired jurisdiction to hear any…
1Opinion of the CourtRhodes, C. J.
The property is described in the assessment roll as follows :
“81,160 acres grazing land, value.............$32,464
18,193
$50,657
And 200 acres of grain land, value $10,000, on the San Joaquin, Santiago de Loneas, and Santa Ana ranches, in Los Angeles County. Improvements on the San Joaquin ranch, $1,000.” The description is vague, indefinite and uncertain, and insufficient to designate any parcel of land. It is impossible to say whether the whole, or a part, or, if a part, what part, of either of those ranches, was intended to be assessed to the defendants. (See People v. Pico, 20 Cal. 596;…
2Cases cited1 opinion
- People v. ReynoldsCalifornia Supreme Court · 1865
3Cited by12 opinions
- People v. GoldtreeCalifornia Supreme Court · 1872
- Spiech v. TierneyNebraska Supreme Court · 1898
- Hellman v. City of Los AngelesCalifornia Supreme Court · 1905
- State ex rel. Goff v. County BoardNebraska Supreme Court · 1886
- Jory v. Palace Dry Goods Co.Oregon Supreme Court · 1896
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