City of Oakland v. Whipple

Citations

• 39 Cal. 112

Syllabus

<p>Presumptions in Beviewing the Findings by the Court.—In the absence of express findings by the Court below on an essential point, this Court will presume the implied findings to have been such as are necessary to sustain the judgment.</p> <p>Taxation.—-Personal property, transiently within a county, cannot be there taxed, but should be taxed in the county in which the owner resides.</p> <p>Idem—Pboceedings pob the Collection of Taxes.—If a tax has been duly assessed, the owner of the property becomes personally liable for it, and the remedy is not confined to a seizure and sale of it, nor to the enforcement of a lien on it by action.</p> <p>Idem—Construction of the Garland Charter.—Tne twenty-second section of the Act incorporating the City of Oakland does not abridge the ordinary remedy by suit for the collection of delinquent taxes, but was intended to afford an additional, summary and effectual remedy for its collection.</p>