County of San Luis Obispo v. Felts
California Supreme Court
Appeal from a judgment of the Superior Court of San Luis Obispo County. The defendant Felts entered into the office of assessor of ^Jie county of San Luis Obispo on the fifth day of January, 1891. The state poll taxes mentioned in the opinion were collected and received by him between the 9th of October, 1891, and the 30th of September, 1893. The road poll taxes were collected and received between the 6th of March and the 30th of September, 1893. The further facts are stated…
Read the full summary
Appeal from a judgment of the Superior Court of San Luis Obispo County. The defendant Felts entered into the office of assessor of ^Jie county of San Luis Obispo on the fifth day of January, 1891. The state poll taxes mentioned in the opinion were collected and received by him between the 9th of October, 1891, and the 30th of September, 1893. The road poll taxes were collected and received between the 6th of March and the 30th of September, 1893. The further facts are stated in the opinion of the court. .In investigating the legislative policy in reference to state poll taxes, their…
1Opinion of the CourtBeatty, C. J.
This is an action brought by the county against the county assessor and his sureties to recover the amount of certain percentages of personal property taxes and of the state and road poll taxes, claimed and withheld by him as his legal compensation for making the collections.
The complaint contains three counts, the first, for three hundred and fifty dollars, being six per cent of the personal property tax; the second, for three hundred and fifty dollars, being fifteen per cent of the state poll tax; and the third, for three hundred and ten dollars, being fifteen per cent of the road poll…
2Cases cited4 opinions
- State Ex Rel. Hallock v. DonnellyNevada Supreme Court · 1888
- State ex rel. Hord v. Board of CommissionersIndiana Supreme Court · 1883
- Goodwin & Co. v. BuckleyCalifornia Supreme Court · 1880
- Shaver v. RobinsonSupreme Court of Alabama · 1877
3Cited by12 opinions
- Rooney v. Vermont Investment Corp.California Supreme Court · 1973
- Ex Parte SohnckeCalifornia Supreme Court · 1905
- Bond v. PhelpsSupreme Court of Oklahoma · 1948
- Moore v. NationSupreme Court of Kansas · 1909
- State ex rel. Harvey v. SheehanSupreme Court of Missouri · 1916
7 more not listed; retrieve them via the Exa API.