Legal Opinion

Cowell v. Washburn

California Supreme Court

Decided July 1, 1863PublishedCited by 4 opinions

Appeal from the Twelfth Judicial District. The complaint shows, 1st. That the plaintiff is the owner in fee and in possession of the premises. 2d. That the defendant is Tax Collector of the City and County of San Francisco. 3d.

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Appeal from the Twelfth Judicial District. The complaint shows, 1st. That the plaintiff is the owner in fee and in possession of the premises. 2d. That the defendant is Tax Collector of the City and County of San Francisco. 3d. That defendant, as Tax Collector, threatens to sell said premises for the taxes levied and assessed thereon to John Cowell (who was the owner of the premises) for the fiscal year ending on the thirtieth day of June, 1857, under the Act of March 22d, 1859. 4th. That the same premises were sold in March, 1858, for the taxes assessed thereon for the fiscal year ending…

1Opinion of the CourtCrocker, J.

This is an appeal from an order refusing to grant an injunction to restrain the defendant, who is Tax Collector of the City of San Francisco, from selling the property described in the complaint for taxes. The application was made on the complaint alone. The sale sought to be enjoined is for taxes due for the fiscal year ending June 30th, 1857, and the plaintiff alleges that he has a deed, executed in pursuance of a sale for taxes upon the same property due for the fiscal year ending June 30th, 1858. There is no averment that the taxes for 1856-7 have ever been paid, but the plaintiff…

2Cited by4 opinions

  1. Logan v. LuukinenOregon Supreme Court · 1924
  2. Mayor of Nashville v. CowanTennessee Supreme Court · 1882
  3. Newmyer v. Tax Service Corp.Supreme Court of Colorado · 1930
  4. Bellocq v. City of New OrleansSupreme Court of Louisiana · 1879

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