Corbett v. Widber

Citations

• 123 Cal. 154
• 55 P. 764
• 1898 Cal. LEXIS 1003

Syllabus

<p>Taxes—Excess Collected by Assessor—Duty of Treasurer.—Money collected by the assessor for taxes upon personal property, unsecured by lien upon real estate, if found to be in excess of the amount finally determined to be due, must be repaid by the county treasurer, to the person to whom the collection was made, or to his assignee, on demand therefor.</p> <p>Id.—Private Property—Audit not Required—Mandamus.—The excess of money paid to the assessor is the private property of the person who paid it, and constitutes no part of the public funds; and the demand therefor need not be audited, but the treasurer may be compelled by mandamus to repay such excess.</p> <p>Id.—Taxes Due for Previous Year—Offset.—In a proceeding by mandamus to compel the treasurer to repay to the plaintiff an excess of taxes paid to the assessor, the treasurer cannot offset an indebtedness of the plaintiff for unpaid taxes of a previous year.</p>