Guy v. Washburn

Citations

• 23 Cal. 111
• 1863 Cal. LEXIS 198

Syllabus

<p>Where taxes have been illegally assessed, and the tax collector is about to sell the property for the taxes thus assessed, the tax can be paid under protest and the money recovered back by action.</p> <p>The presumption of law is that a Board of Equalization perform their duty and correct any inequality in the assessment of taxes.</p> <p>It is not sufficient in a pleading to state in general terms that a valuation of property is\\unjust, disproportioned, and unequal,” without stating clearly and distinctly wherein the alleged valuation is “unjust, disproportioned, and unequal.”</p>