Burr v. Hunt

Citations

• 18 Cal. 303
• 1861 Cal. LEXIS 183

Syllabus

<p>Where an assessment and sale for taxes would be void, and the matters making them void do not appear on the face of the Tax Collector’s deed, but be shown by extrinsic proof, and the deed upon its face would be prima facie valid, injunction lies to restrain the sale.</p> <p>Assuming that the Revenue Act of May 15th, 1854, was repealed by the Revenue Act of April 29th, 1857, then injunction does not lie to restrain a sale in 1860, for taxes'assessed under the Act of 1854, for the year 1857, because the title of the property to be sold would not be clouded by proceedings under a repealed law of which every citizen is presumed to have knowledge.</p> <p>The Tax Collector’s deed, under the Act of 1854, would show the fact that taxes were assessed, and the time and amount of the assessment. And if it appeared that property was sold in 1860, for taxes assessed under the Act of 1854, and due in 1857, the nullity of the sale would be shown on the face of the deed.</p> <p>A Tax Collector’s deed, to be evidence of title, must be made in pursuance of a law giving it that effect; and where lands were sold for taxes assessed under the Act of 1854, and the deed was not made until after the passage of the Act of 1857, repealing the Act of 1854—assuming that it does so repeal—the deed is not evidence of title.</p> <p>The Revenue Act of 1857 does not authorize sales for taxes assessed prior to its passage, but only for the fiscal year or years following its passage.</p> <p>As to the operation of the Act of 1859, 123, in validating the assessment roll of 1857, in this case, see opinion.</p>