Legal Opinion

High v. Shoemaker

California Supreme Court

Decided July 1, 1863PublishedCited by 12 opinions

Appeal from the Sixteenth Judicial District. Ejectment to recover a tract of land in Amador County called the “ Hew York Rancho.”

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Appeal from the Sixteenth Judicial District. Ejectment to recover a tract of land in Amador County called the “ Hew York Rancho.” The complaint alleges that in 1858 the premises were owned by one Hammond, and in the month of May, of that year, an assessment of forty-eight dollars and sixty-eight cents for State and county taxes was made thereon; that the property was assessed to Hammond, and was described upon the assessment roll as “ Four hundred acres of land, situated on the Volcano and Jackson Road, in Township Ho. 1, of the County of Amador, and State of California, and commonly known as…

1Opinion of the CourtNorton, J.

This is an action of ejectment, in which the plaintiff claims title under a tax sale. A demurrer to the complaint was sustained and a judgment rendered in favor of the defendant, from which the plaintiff has taken this appeal.

The complaint sets forth a levy of the tax and subsequent proceedings for a sale of the premises under the Revenue Act of 1857, and the first objection taken is, that the law is void because certain lands, such as church and school lots, and the lands of the United States, are exempted from taxation, contrary to the provisions of Sec. 13 of Art. 11 of the Constitution of…

2Cases cited1 opinion

  1. People v. ColemanCalifornia Supreme Court · 1854

3Cited by12 opinions

  1. Agnew v. State Board of EqualizationCalifornia Supreme Court · 1999
  2. Weimer v. BunburyMichigan Supreme Court · 1874
  3. People v. McCreeryCalifornia Supreme Court · 1868
  4. County of Los Angeles v. BallerinoCalifornia Supreme Court · 1893
  5. State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906

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