Bank of Mendocino v. Chalfant

Citations

• 51 Cal. 471
• 1876 Cal. LEXIS 81

Syllabus

<p>Fboebbtx hot Subject to Taxation. —Neither promissory notes, solvent debts, nor mortgages, are subjects of taxation; and if assessed along with other property and the tax-collector can separate the legal from the illegal portion of the tax, and the legal portion is tendered him and he refuses to receive it, and the whole tax is then paid under protest and to prevent a sale of the property, the illegal portion may be recovered back.</p>