City of San Luis Obispo v. Pettit

Hayne, C.

This was an action to recover delinquent taxes. The property taxed was a sum of money depos*500ited with the defendant in his official capacity, under an order of the superior court, in a pending case. During the fiscal year 1887-88, the defendant reported the deposit to the assessor, who, however, did not assess it to him, but (probably acting under a mistaken view of the law) assessed it to the plaintiffs in the suit. The tax was not paid. In the following year the property was assessed to the defendant. But upon the theory that it had “ escaped assessment ” the preceding year, the…