Fremery v. Austin

Citations

• 53 Cal. 380

Syllabus

<p>Coercion in Com/ection of Taxes. — A threat hy the Tax Collector to seize and sell property, hy virtue of a delinquent list, to satisfy an illegal tax, amounts in law to coercion.</p> <p>Illegal Item in Tax Levy.—If the tax levy contains an illegal item, such item will not invalidate the levy as to other items, if the levy is so made that the illegal item may he separated from the other items of the levy. Insufficient Tax Protest.—In case of a payment o£ the whole tax a protest is not sufficient, unless it specifies such illegal item among the grounds of illegality of the tax.</p>