County of San Mateo v. Oullahan

Citations

• 69 Cal. 647
• 11 P. 386
• 1886 Cal. LEXIS 706

Syllabus

<p>Public Revenue—Delinquent Taxes—Monet Received by Attorney-general on Account—Review of Judgment of Circuit Court. — The applications were for writs of mandate to compel the respondent John P. Dunn, as state controller, to certify, and the respondent D. J. Oullahan, as state treasurer, to receive into the state treasury certain sums of money in the possession of the respondent Marshall. The money in question was collected hy him, as attorney-general, in certain actions brought by the state to recover delinquent taxes. The actions were originally brought in the state courts, and were properly transferred therefrom to the Circuit Court of the United States. The money was paid to the attorney-general by the defendants in such actions, on account of the taxes sued for, in pursuance of a stipulation of the parties and the judgment and orders of the Circuit Court. Held, that the validity of the judgment and orders could not be reviewed in this proceeding.</p> <p>Id.—Payment of Money into Treasury.—Held further, that the money received by the attorney-general, although less in amount than that sued for, was a part of the revenue of the state, and should be paid and received into the state treasury.</p>