Hardenburgh v. Kidd, Marsh, & Reed

Citations

• 10 Cal. 402

Syllabus

<p>The Court of Sessions, under the Constitution, can only exercise powers of a judicial character.</p> <p>The assessment of taxes is nota judicial act; it partakes of no element of a judicial character. It is a legislative act; it requires the exercise of legislative power, which, for certain governmental purposes in the county, may be devolved upon a board of supervisors, but can not be delegated to any branch of the judicial department.</p> <p>The provisions of the Revenue Act of 1853 and 1854, authorizing the Court of Sessions to assess a tax for county purposes, are unconstitutional—and the assessment made thereunder, and a subsequent levy upon and sale of property in the enforcement of such assessment, are void.</p> <p>Property must at the time be liable for all the taxes for which it is sold; and where property was sold at one sale for both State and county taxes, added together in a single sum, and the county taxes were illegally levied, the entire sale was void.</p>