· 8/2/1889

Dear v. Varnum

Citations

80 Cal. 86
22 P. 76
1889 Cal. LEXIS 867

Syllabus

Taxation — Action to Recover Taxes Paid under Protest—Description of Personal Property—Statement—Presumption. —’Where the complaint in an action to recover back personal property taxes, which are claimed to have been void by reason of ah insufficient description of the property in the assessment, and to have been paid under protest, alleges that tne plaintiff furnished the assessor with a statement of his assessable property, it will be presumed in support of the assessment, unless the contrary is alleged, that the description in the assessment was identical with that in the statement; and whether the description contained in the statement was correct or not, if the assessor adopted it, the plaintiff will not be heard to complain of its indefiniteness. Id, —Insufficient Allegation of Defective Description — Conjunctive Allegation — Negative Pregnant.—An allegation in the complaint which, without describing the assessment, merely alleges conjunctively that the assessment did not show “the number, kind, amount, and quality ” of the personal property, admits that the assessment did contain at least three of these requirements, and is insufficient as an averment of an inadequate description. Id. — Sufficient Description. — Under section 3650 of the Political Code, the failure to enumerate personal property in detail does not invalidate the assessment. It is only necessary to show generally the kind or quality of personal property, so that the tax-payer may know for what property he is taxed. Id.—Payment under Protest— Voluntary Payment. —In the absence of acts amounting to duress or coercion, the payment of a tax is voluntary, although made under protest. Id. —Insufficient Allegation of Duress and Coercion. —In an action to recover back personal property taxes, a complaint which merely alleges that at the time the taxes were paid the delinquent list was being published, and which does not aver that any real property was assessed to or owne

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

rejecting claim of ineffective assistance based on allegedly deficient advice about defendant’s testimony, where trial court had informed defendant of his right to testify and his right to decide whether he would testify
out-of-court statements maybe admissible to explain an investigating officer’s conduct if that conduct is a matter concerning which the truth must be found
remedy fashioned by a trial court to cure the State’s failure to comply with a statutory discovery requirement is reviewed on appeal only for abuse of discretion
where there was no showing of bad faith in State’s untimely disclosure of a witness’s statement, exclusion of testimony and mistrial were not available remedies
where there was no showing of bad faith in State’s untimely disclosure of a witness’s statement, exclusion of testimony and mistrial were not available remedies
ineffective assistance of counsel claim fails where defendant cannot show prejudice

Source: CourtListener parenthetical corpus (CC0).

Judges: Vanclief

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