Hart v. Plum

Citations

• 14 Cal. 148

Syllabus

<p>Appeau dismissed because the record contained no copy of the pleadings.</p> <p>Under the 2d Section of the Revenue Act of 1857, taxing all property within the State, except certain descriptions of property—among which are mining claims —a flume, constructed by a mining company along the bank of a river leading to the claims of the company in the bed of the river, is not exempt.</p> <p>The fact that such flume is an auxiliary to the working of the claim, does not exempt it. It is not so affixed to the claim as to be a part of it.</p> <p>The case of the People v. Moore, (12 Cal.) simply holds, that the value of a mining claim itself, cannot be taxed; but this does not exempt everything near the claim necessary to give it value.</p> <p>The object of the 8th Article of the Act of 1854, p. 102, if in force, is to procure a true statement of taxable property. But these provisions are directory. If the value of the property be rightly fixed by the Assessor, the assessment is valid, though that value was arrived at, in a way different from that pointed out by the statute.</p> <p>If an Assessor cannot find the persons to be taxed, he may, nevertheless, assess their property.</p> <p>The provision that the assessment must be made on or before the first Monday of May is directory. And, generally, when a time is fixed by statute within which a public officer is to perform an official act regarding the rights and duties of others, it will be considered directory, unless the nature of the act to be performed, or the language of the Legislature shows, that designation of the time was intended as a limitation of the power of the officer.</p> <p>In this ease the assessment could be made after May, by virtue of the second proviso in the 11th Section of the Act.</p> <p>The flume, although not delivered to the company by plaintiff, the Contractor, until after the assessment, was the property of the company at the time of assessment; taxable to it, and not to the Contractor.</p> <p>Th