Legal Opinion

Scofield v. White

California Supreme Court

Decided July 1, 1857PublishedCited by 2 opinions

Appeal from the District Court of the Sixth Judicial District. This was an amicable proceeding by the appellants against the defendant, as tax-collector of the county of Sacramento, to compel him to receive the sum of two hundred and ten dollars, in Comptroller’s warrants, in lieu of cash, for the State tax on their property.

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Appeal from the District Court of the Sixth Judicial District. This was an amicable proceeding by the appellants against the defendant, as tax-collector of the county of Sacramento, to compel him to receive the sum of two hundred and ten dollars, in Comptroller’s warrants, in lieu of cash, for the State tax on their property. A rule having been obtained in the Court below, against defendant, to show cause, etc., on the return thereof, it was discharged, and judgment rendered, dismissing the petition, from which this appeal was had.

1Opinion of the CourtMurray, C. J.

This was an application for a mandamus, to compel the collector of taxes in Sacramento county to receive State Comptroller’s warrants, in payment of the taxes levied to defray the ordinary expenses of the State government.

By-the provisions of the ninety-third section of the Revenue Act of 1854, the collector is authorized to receive a portion of the taxes in Comptroller’s warrants, and the simple question involved in this case is, whether this section has been repealed or not. There is no law on the statute books which repeals it in *401express terms, but it is contended that it is repealed by…

2Cited by2 opinions

  1. Inre Yick WoCalifornia Supreme Court · 1885
  2. County of Saguache v. DeckerSupreme Court of Colorado · 1887

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