Reclamation District No. 3 v. Goldman
California Supreme Court
Appeal from a judgment for the defendant in the Superior Court of the County of Sacramento. The action was to recover an assessment for reclamation purposes levied in the year 1876 under the Act referred to in the opinion, in a swamp land district formed before the Codes were enacted. A petition for rehearing in bank was filed after judgment and denied.
1Opinion of the Court
Sharpstein, J.:
If the Act of March 28,1868 (Stats. 1867-8, p. 507), under which the plaintiff claims to have organized, contains any provision “ in relation to taxation for local purposes,” such provision was not repealed by the enactment of the Political Code. (Pol. C., Sec. 19.) The former act did provide that the Commissioners appointed in pursuance of its provisions should *208assess upon the land to be reclaimed a tax proportionate to the whole expense and to the benefits which would result from the work, and that said tax should be collected and paid into the county treasury. Did that…
2Cases cited1 opinion
- Buffalo City Cemetery v. . City of BuffaloNew York Court of Appeals · 1871
3Cited by3 opinions
- Reclamation District No. 3 v. GoldmanCalifornia Supreme Court · 1884
- Swamp Land District No. 121 v. HagginCalifornia Supreme Court · 1883
- Lima v. Cemetery Ass'nOhio Supreme Court · 1884