Legal Opinion

People v. Seymour

California Supreme Court

Decided July 1, 1860PublishedCited by 31 opinions

Appeal from, the Sixth District. Suit under the Act of April 3d, 1860, 139, to enforce the collection of the taxes asssessed against defendants in the years 1858 and 1859. The averments of the complaint are, that “ defendants are indebted to plaintiffs in the sum of two hundred dollars and forty-one cents, which sum is due, owing and payable from defendants to plaintiffs for public revenue and taxes, as follows; ” then follows a designation of the kind and amount of tax, as…

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Appeal from, the Sixth District. Suit under the Act of April 3d, 1860, 139, to enforce the collection of the taxes asssessed against defendants in the years 1858 and 1859. The averments of the complaint are, that “ defendants are indebted to plaintiffs in the sum of two hundred dollars and forty-one cents, which sum is due, owing and payable from defendants to plaintiffs for public revenue and taxes, as follows; ” then follows a designation of the kind and amount of tax, as whether it be State, county or city, road, military, wagon road, agricultural hall, etc., and with the five per cent,…

1Opinion of the CourtBaldwin, J.

Field, C. J. concurring.

The Legislature, at its last session, passed an act to enforce the collection of the delinquent taxes in the city and county of Sacramento, for the years 1858 and 1859. (See Statutes of 1860, 169.) The second and third sections of this act are as follows:

“ Section 2. The District Attorney of the city and county of Sacramento, is hereby authorized and directed to commence civil actions, in the name of the people of the State of California, in any of the Courts in said county, whether the defendant be a resident of the township or city in which the Court is located or…

2Cases cited1 opinion

  1. Green v. CraftMississippi Supreme Court · 1854

3Cited by31 opinions

  1. McCready v. Sexton & SonSupreme Court of Iowa · 1870
  2. Delaney v. LoweryCalifornia Supreme Court · 1944
  3. Perry v. WashburnCalifornia Supreme Court · 1862
  4. Galusha v. WendtSupreme Court of Iowa · 1901
  5. City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874

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