Fremont v. Boling

Citations

• 11 Cal. 380

Syllabus

<p>A Sheriff, whose term of office has expired, has no right to collect the State and County tax, as unfinished business, from the assessment list which came into his hands while in office.</p> <p>The taxes of 1855, after March, 1856, are not of the unfinished business of the outgoing Sheriff, for the reason that after the settlement of the Sheriff with the County Auditor in March, the delinquent taxes of that year are transferred to the tax list of the succeeding year, and it is made the duty of the then Sheriff to proceed to collect such delinquent tax as other taxes.</p> <p>There is no irreconcilable conflict between the amendatory Act of 1853 and the Revenue Acts of 1853 and 1854. The provision that the Sheriff going out of office shall continue to collect the taxes coming to his hands before his term expired, was intended to provide for the period intervening between October and March, the time of his settlement.</p> <p>In such a case, the party who is about to be injured by the sale of his property, has a right to an injunction against the person offering to sell, to prevent the sale.</p>