Legal Opinion

People v. Eastman

California Supreme Court

Decided July 1, 1864PublishedCited by 9 opinions

Appeal from the District Court, Thirteenth Judicial District, Mariposa County. The facts are stated in the opinion of the Court.

1Opinion of the Court

By the Court, Sawyer, J.

This is an action to recover a tax levied in the County of Mariposa, under the Revenue Act of 1861, for the fiscal year 1863-4. At the time the tax was levied, the defendant was, and he ever since has been, a resident of the City and County of San Francisco. The property taxed was a judgment of record in Mariposa County, foreclosing a mortgage held by defendant on lands situate in said county. The defendant had judgment and plaintiff appeals.

The question is, as to whether the judgment is properly taxable in Mariposa County. We think not. In the case of The People v.…

2Cases cited2 opinions

  1. Falkner, Bell & Co. v. HuntCalifornia Supreme Court · 1860
  2. People v. ParkCalifornia Supreme Court · 1863

3Cited by9 opinions

  1. People v. Home Insurance Co.California Supreme Court · 1866
  2. Coon v. ShryCalifornia Supreme Court · 1930
  3. Estate of FairCalifornia Supreme Court · 1900
  4. City & County of San Francisco v. LuxCalifornia Supreme Court · 1884
  5. Board of County Commissioners v. CutterSupreme Court of Colorado · 1877

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