Legal Opinion

Perry v. Washburn

California Supreme Court

Decided July 1, 1862PublishedCited by 68 opinions

Appeal from the Twelfth Judicial District. Application for mandamus. The petition of the relator shows that on the twenty-fourth day of July, 1862, defendant was Tax Collector of the city and county of San Francisco, and that the relator then owing city and county taxes assessed to him upon his property to the amount of two hundred and seventy dollars and forty-five cents, on that day tendered to defendant as Collector the said amount in United States notes issued under the…

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Appeal from the Twelfth Judicial District. Application for mandamus. The petition of the relator shows that on the twenty-fourth day of July, 1862, defendant was Tax Collector of the city and county of San Francisco, and that the relator then owing city and county taxes assessed to him upon his property to the amount of two hundred and seventy dollars and forty-five cents, on that day tendered to defendant as Collector the said amount in United States notes issued under the Act of Congress of February 25th, 1862; that the said Collector refused to receive said notes, and refused, though…

1Opinion of the CourtField, C. J.

This is an application for a mandamus to compel the defendant, •■as Tax Collector of the city and county of San Francisco, to accept from the relator two hundred and seventy dollars and forty-five cents, in “ United States notes,” tendered in payment of State and county taxes, assessed upon his property for the present year, and to execute and deliver to him a good and sufficient receipt for the taxes. The “ United States notes ” were issued pursuant to an Act of Congress, passed the twenty-fifth day of February, 1862, which declares that they “ shall be receivable in payment of all taxes,…

2Cases cited2 opinions

  1. People v. SeymourCalifornia Supreme Court · 1860
  2. Shaw v. PeckettSupreme Court of Vermont · 1854

3Cited by68 opinions

  1. Meriwether v. GarrettSupreme Court of the United States · 1880
  2. Southern Service Co. v. County of Los AngelesCalifornia Supreme Court · 1940
  3. City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
  4. City of Madera v. BlackCalifornia Supreme Court · 1919
  5. City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874

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