Garretson v. Board of Supervisors

Citations

• 61 Cal. 54
• 1882 Cal. LEXIS 536

Syllabus

<p>Certiorari—Judgment Boll—Transcript.—Upon an appeal from a judgment on certiorari the record (where there is no hill of exceptions) consists of the judgment appealed from, and the writ and return thereto.</p> <p>Id.—Board op Equalization—Equalization op Assessments—Bulbs op Notice.—Upon appeal from a judgment of the Superior Court upon certiorari affirming the reduction of certain assessments by the County Board of Equalization it was objected' that no “rules of notice” were prescribed by the Board as required by § 9, Art. xiii. of the Constitution.</p> <p>Held: The return to the writ'does not include, and if there be such rules ought not to include, general rules adopted by the Board for regulating the mode and manner of giving notice with reference to the equalization of assessments.</p> <p>Id.—Id.—Id.—The Code does not require the testimony of witnesses examin- . ed before the Board of Supervisors to be reduced to writing; and in the absence of such requirements it must be presumed that the applicants were examined in accordance with § 3675 of the Political Code.</p> <p>Id.—Id.—Id.—Application por Reduction op Assessment—Verification.—The jurat to an application for a reduction of an assessment— subscribed by the applicant was as follows, “Sworn to before me this nineteenth day of 'July, 1881,” (signed A. B. Williams, Clerk.) Held, sufficient.</p> <p>Id.—Id.—Id.—Id.—The Board has no jurisdiction or power to reduce any assessment except upon a verified written application.</p> <p>Held, accordingly: The Board exceeded its powers in acting upon the application of C. which was not verified, and in reducing the assessment of H. who made no written application.</p>