Carpenter v. Shinners

Citations

• 108 Cal. 359
• 41 P. 473
• 1895 Cal. LEXIS 867

Syllabus

<p>Tax Deed—Admission oe Genuineness—Construction.—The effect of an admission of the genuineness and due execution of a tax deed pleaded by the defendant, and not denied by affidavit of the plaintiff, as provided by section 448 of the Code of Civil Procedure, is to avoid the necessity of proof of its genuineness and due execution, and nothing more; and, whether it is proven or its execution admitted, its terms and legal effect are to be construed by the court.</p> <p>Id.—Sale for City Taxes—Failure to Prove Municipal Ordinance.— A tax deed which. purports to be a conveyance of real estate sold for the nonpayment of city taxes, although its genuineness may be admitted by the failure of the plaintiff to deny its due execution, cannot be prima facie evidence of a compliance with the city ordinance authorizing the tax proceedings, without proof of the passage and existence of such ordinance as a prerequisite to the effectiveness of the deed.</p> <p>Id.—Judicial Notice—Tax Laws—Municipal Ordinances—Burden of Proof.—The courts take judicial notice of the revenue laws, and, if a tax deed recites the performance of the acts required by those laws, the burden of proving a noncompliance is cast upon those who attack the regularity of the several essential acts; but courts do not take judicial notice of the ordinances of municipal corporations authorizing tax proceedings, or of the time when, if passed, they take effect, and such an ordinance must be proved as a prerequisite to a tax deed becoming prima facie evidence of a compliance with such proceedings.</p> <p>Id.—Recital in Tax Deed—Defective Notice of Sale.—Where there is no proof of a municipal ordinance respecting a sale for delinquent city taxes, and the notice provided by section 3768 of the Political Code in cases of sales for state and county taxes was not given, a recital in the deed which shows that less notice was given of the sale cannot be prima facie evidence of its regularity.</p>