Bailey v. Johnson
California Supreme Court
, APPEAL from a judgment of the Superior Court of Sacramento County. A. P. Gatlin, Judge. The facts are stated in the opinion of the court.
1Opinion of the CourtVan Fleet, J.
The "agreed case” entered into between the plaintiff Bailey, the owner of the assessed -property, and defendant Johnson, the tax collector of the county, whereby it was sought to submit to the court below, under the supposed sanction of section 1138 of the Code of Civil Procedure, the question of the validity of the tax in controversy, gave the court no jurisdiction of the subject matter sought to have adjudicated. Section 1138 provides that: "Parties to a question in difference, which might be the subject of a civil action, may, without action, agree upon a case containing the facts upon…
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