People v. Niles
California Supreme Court
Appeal from the District Court, Seventh Judicial District, Mendocino County. Action to recover a tax assessed on the schooner William Ireland, in the County of Mendocino. The Court below found, as a conclusion of law, that the schooner “ William Ireland had no situs in Mendocino County, and was not subject to taxation there” at the time of the assessment. Whereupon judgment was entered for defendants. The People appealed.
Read the full summary
Appeal from the District Court, Seventh Judicial District, Mendocino County. Action to recover a tax assessed on the schooner William Ireland, in the County of Mendocino. The Court below found, as a conclusion of law, that the schooner “ William Ireland had no situs in Mendocino County, and was not subject to taxation there” at the time of the assessment. Whereupon judgment was entered for defendants. The People appealed. The other facts are stated in the opinion of the Court.
1Opinion of the Court
By the Court, Sanderson, J.:
It is by law made the duty of every County Assessor, between the first Monday in March and the first Monday in August in each year, except as otherwise required by special enactment, to ascertain by diligent inquiry and examination, all property in his county, real and personal, subject to taxation, and also the names of all persons, corporations, associations, companies or firms, owning, claiming, or having the possession or control thereof, and, thereupon, to list and assess the same accordingly. It is also made his duty at the same time to ascertain from all…
2Cases cited1 opinion
- People v. HolladayCalifornia Supreme Court · 1864
3Cited by18 opinions
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
- Brock & Co. v. Board of SupervisorsCalifornia Supreme Court · 1937
- Mayor of Mobile v. BaldwinSupreme Court of Alabama · 1876
- Pacific Railroad v. Cass CountySupreme Court of Missouri · 1873
- Griggsry Construction Co. v. FreemanSupreme Court of Louisiana · 1902
13 more not listed; retrieve them via the Exa API.