Eitel v. Foote

Citations

• 39 Cal. 439

Syllabus

<p>Tax Suit.—Validitx op Judgment in.—The validity of a judgment in a tax suit must he tested by the same rules, and is subject to attack in the same mode and by the same means, as a judgment in an action of any other class.</p> <p>Idem.—Service of Summons.—Jurisdiction.—In a tax suit, a recital in the decree “ that all the owners and claimants of the property have been duly summoned to answer the complaint herein and have made default in that behalf,!’ there being nothing contradictory to it in the record, is conclusive, in a collateral proceeding, that the Court acquired jurisdiction of the owner of the premises. Idem.—Assessment Boll.—A defective assessment roll may he introduced in the trial of a tax suit to show that the taxes were not legally assessed, hut can not avail in a collateral attack on the judgment.</p> <p>Constructive Service of Process.—The power of the Legislature, to provide for constructive service of process, is too well settled to be attacked on constitutional grounds.</p>