Borrell v. Boggs
California Supreme Court
Appeal from a judgment for the plaintiff, in the- Superior Court, County of Napa. Wallace, J. The action was brought to recover a sum of money paid by the respondent under protest to the appellant as tax collector of Napa County. The plaintiff claimed that the lands upon which the taxes were paid were not in the county of Napa but in the county of Sonoma. The defendant had judgment.
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Appeal from a judgment for the plaintiff, in the- Superior Court, County of Napa. Wallace, J. The action was brought to recover a sum of money paid by the respondent under protest to the appellant as tax collector of Napa County. The plaintiff claimed that the lands upon which the taxes were paid were not in the county of Napa but in the county of Sonoma. The defendant had judgment. After the decision in Department, the appellant filed his petition that the appeal be reheard in Bank, and the application was denied.
1Opinion of the Court
By the COURT:
The question in this case is as to the conclusiveness of the survey of the boundary line between Sonoma and Napa Counties, as approved by the surveyor-general of this State. The Court below held that it was conclusive, and refused to receive evidence to contradict the survey.
*649Section 8972 of the Political Code reads: “All surveys finally approved under the provisions of this chapter arc conclusive ascertainments of lines and corners included therein.” Either the above section is unconstitutional, or the survey is ' conclusive. It is claimed that the section is unconstitutional, in…
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