Esterbrook v. O'Brien

Citations

• 98 Cal. 671
• 33 P. 765
• 1893 Cal. LEXIS 976

Syllabus

<p>Injunction—Sale of Realty fob Taxes to Pay Dupont Street Bonds.—An injunction will not lie to enjoin the tax collector of San Francisco from selling a lot for taxes to pay the principal and interest of the “Dupont Street bonds,” under the act of the legislature providing for the widening of Dupont Street, approved March 23, 1876, on account of alleged irregularities in the levy and assessment, by which there was charged to the plaintiff a much larger proportion of the taxes assessed and levied under the provisions of said act than is lawfully chargeable to the lands and improvements, where the plaintiff does not offer to pay such' portion of the tax as is legal and fair and ought to be paid.</p> <p>Id.—Offer to Pay Just Portion of Tax.—If the plaintiff ought in equity and good conscience to pay the tax or any part of it, he must first pay it, or the part of it which in equity and good conscience he ought to pay, before he can ask relief from a court of equity.</p> <p>Id.—Relief in Equity against Assessment of Taxes—Moral Obligation— Cloud upon Title.—Courts of equity do not review proceedings for the assessment of property, whether they be merely irregular or void, unless it is shown that the lands are not subject to taxation, or that there is no law authorizing any proceedings therefor, and so long as there is a moral obligation to pay any portion of the tax, a court of equity will not lend its aid to prevent a cloud upon the title, but will leave the party to his remedy at law.</p>