Legal Opinion

People v. Hastings

California Supreme Court

Decided July 1, 1868PublishedCited by 13 opinions

Appeal from the District Court, Seventh Judicial District, Mendocino County. The portion of the duplicate assessment roll, as amended, which was received in evidence at the trial under the objections of defendants for want of due authentication, and because the assessment therein contained purports to have been made by a person having no legal authority to make it, is as follows: The County Auditor proved that the dollar mark was by him prefixed to the figures in the columns…

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Appeal from the District Court, Seventh Judicial District, Mendocino County. The portion of the duplicate assessment roll, as amended, which was received in evidence at the trial under the objections of defendants for want of due authentication, and because the assessment therein contained purports to have been made by a person having no legal authority to make it, is as follows: The County Auditor proved that the dollar mark was by him prefixed to the figures in the columns headed “Value of land” and “Total value,” and that he added entire the column headed “ Total,” and that the original…

1Opinion of the Court

By the Court, Sawyer, C. J.:

This is a suit for taxes. The case is clearly within the principle laid down in The People v. San Francisco Savings Union, 31 Cal. 135. There was nothing in the assessment roll, as returned by the Assessor, by which it could be determined, what value the Assessor put upon the land. The testimony of the Assessor, introduced on the trial, to show what he intended to represent by the figures used, was inadmissible. This was so held in the ease cited (lb., 138-9), and we know of no Act since passed authorizing such testimony. The curative Act of April 2d, 1866 (Laws…

2Cases cited3 opinions

  1. People v. San Francisco Sav. UnionCalifornia Supreme Court · 1866
  2. People v. HastingsCalifornia Supreme Court · 1866
  3. People v. HolladayCalifornia Supreme Court · 1864

3Cited by13 opinions

  1. Emeric v. AlvaradoCalifornia Supreme Court · 1891
  2. Fox v. TownsendCalifornia Supreme Court · 1907
  3. Fox v. WrightCalifornia Supreme Court · 1907
  4. Carter v. OsbornCalifornia Supreme Court · 1907
  5. Savings & Loan Society v. City & County of San FranciscoCalifornia Supreme Court · 1905

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