People v. Eureka Lake & Yuba Canal Co.
California Supreme Court
Action to recover from the" defendant three thousand nine hundred and eighty-seven dollars, being the State and County Tax levied for the fiscal year 1871, and special school taxes in several school districts in the County of Nevada, in which the property of the defendant was situated. The real estate was fully described in the complaint, and the Court was asked to enforce a lien on it for the tax.
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Action to recover from the" defendant three thousand nine hundred and eighty-seven dollars, being the State and County Tax levied for the fiscal year 1871, and special school taxes in several school districts in the County of Nevada, in which the property of the defendant was situated. The real estate was fully described in the complaint, and the Court was asked to enforce a lien on it for the tax. The answer, among other defenses, denied .the levy of a tax, and set up, that if the Board of Supervisors ever attempted to levy a tax, no record of the levy was made up and signed by the Chairman…
1Opinion of the Court
By the Court, McKinstry, J.:
The sixth section of the “Act to create a Board of Supervisors,” etc., (Hittell Gen. L. 6,975) provided: “The Clerk shall keep a full and correct record of all the proceedings of the Board, etc. The record of proceedings shall be signed by the Chairman of the Board and Clerk.”
It is objected that the record of the action of the Board, in levying the tax complained of, was not signed by the Chairman or Clerk.
The general .rule is well settled that every public document which is required by law to be executed by a public officer, must be verified by the official…
2Cases cited1 opinion
- Hart v. PlumCalifornia Supreme Court · 1859
3Cited by12 opinions
- Buswell v. Board of Supervisors of Alameda CountyCalifornia Supreme Court · 1897
- Prairie Oil Gas Co. v. Cruce, GovernorSupreme Court of Oklahoma · 1915
- Miller v. County of KernCalifornia Supreme Court · 1907
- Harris v. MangumSupreme Court of North Carolina · 1922
- Harris v. . MangumSupreme Court of North Carolina · 1922
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