Emery v. Bradford

Citations

• 29 Cal. 75

Syllabus

<p>Case Affirmed.—Emery v. San Francisco Gas Company affirmed.</p> <p>Evidence in Suit for Street Assessment in San Francisco.—In an action by a contractor against the owner of a lot in San Francisco to recover the tax assessed on the same for work done on the street in front of the lot under a con-i tract with the Superintendent of Public Streets, if the contract was fulfilled to the satisfaction of the Superintendent, the defendant cannot introduce evidence to prove that the work was not done according to the specifications of the contract nor in accordance with the ordinance.</p> <p>Theory of the Liability for Street Asssssments.—The lot owner is not hold liable on the theory that there is a contract between him and the street contractor. The assessment is levied and collected by virtue of the sovereign power of taxation, and its validity depends upon the same general principles applicable to taxes proper levied for ordinary governmental purposes.</p> <p>Fulfilment of Street Contract in San Francisco.—The remedy of an owner of a lot in San Francisco assessed for work on a street in front of the same, if dissatisfied with the decision of the Superintendent of Public Streets that the contractor has fulfilled his contract, is an appeal from such decision to the Board of Supervisors.</p> <p>Fulfilment of Contract of Street Contractor.—An error in determining whether a street contractor in San Francisco had fulfilled his contract is not a jurisdictional defect which vitiates an assessment levied on a lot to pay for the work specified in the contract.</p> <p>Personal Judgment against Owner of Lot for Assessment.—The contractor is entitled to a lien on a lot in San Francisco and to a personal judgment against the owner for the amount of an assessment levied on the same for work done on the street in front of the same.</p>