Harper v. Rowe

Citations

• 53 Cal. 233

Syllabus

<p>Judgment-roll as Evidence.—If a party attempts to avail himself of a decree as an adjudication upon the subject-matter, or as a link in his chain of title founded on a judicial sale under the decree, he must produce the judgment-roll so that, among other things, the Court may determine, on an insj)eotion of the entire roll, whether the Court which rendered the decree had jurisdiction of the subject matter.</p> <p>Void Tax Sales.—IXoughton v. Austin, 47 Cal. 646; and Wills v. Austin, ante p. 153, affirmed.</p> <p>Sales Void for Excess.—A sale of land for a sum in excess of that authorized by law, is void.</p> <p>Interest on Delinquent Tax.—Sec. 3803 of the Political Code, authorizing the Tax Collector to include interest on the delinquent tax at the rate of two per cent, per month, does not apply to a sale made by the Tax Collector to collect a delinquent tax in the first instance.</p> <p>Redemption from: Void Sale.—Sec. 3779 of the Political Code, requiring the I>urcliaser at a tax sale to reconvey upon “ payment of the purchase-money and fifty per cent, added thereon,” does not apply to a void sale.</p> <p>Due Process of Law—Curative Tax Law.—The Acts of March 28th and 30th, 1874, did not have the effect to validate tax sales void under the law as it existed when the sales were made, for the reason that property cannot be taken “ without due process of law.”</p> <p>Equity—Refunding Purchase-Money undeb Void Sam. —If a tax sale is absolutely void, the payment of the tax by the purchaser stands on the footing of a voluntary payment, not made at the request of the owner of the land, and which a Court of Equity will not require him to refund.</p>