Hancock v. Whittemore

Citations

• 50 Cal. 522

Syllabus

<p>Assessment foe Stbeet Impeovements.—An assessment for the improvement of a street in a city is a municipal tax, and in San Francisco the property owner is not brought into relations with the proceedings resulting in the assessment, until the tax is levied, which is when the assessment is made and issued.</p> <p>Claim against an Estate.—If an assessment for the improvement of a street in San Francisco is made after the death of the property owner, the tax assessed is not a claim against his estate which is required to be presented to the administrator for allowance.</p>