Hayes v. County of Los Angeles

Citations

• 99 Cal. 74
• 33 P. 766
• 1893 Cal. LEXIS 617

Syllabus

<p>Taxes—Refunding of Money Twice Paid by Mistake.—Under section 3804 of the Political Code, as amended in 1889, where by accident, oversight, or mistake, the same property has been twice assessed, and the taxes twice collected, the moneys collected by mistake must be refunded.</p> <p>Id.—Action by Assignee of Purchaser at Tax Sale.—The assignee of apur- ' chaser at a tax sale, who made the purchase under an assessment made to another person than the owner, without knowledge either of the purchaser or the assignee that, prior to the sale, the owner had paid a tax upon the same property assessed to him, may maintain an action to recover back the amount paid by such purchaser for taxes, per cent, and costs, where the board of supervisors has refused to allow a claim therefor.</p> <p>Id.—Power of Sale for Taxes—Extinction of Lien—Consideration of Purchase. — Where the taxes upon property have been once paid by the owner, the lien of the tax is extinguished, and the county has no right or power to sell' the land upon another assessment, and there is no consideration for the payment of the purchase-money, and he who has paid it is entitled to recover it back.</p> <p>Id.—Failure of Consideration—Implied Promise to Refund.—Where a sum of money has been paid upon a consideration which has entirely failed, the law implies a promise to refund it.</p> <p>Id. — Caveat Emetor.—The doctrine of caveat emptor, as applied to purchasers at tax sales, has no application to cases where the attempted sale for taxes is absolutely void by reason of the taxes having been previously paid.</p> <p>Id.—Statutory Construotion—“May” Construed as “Shall”—Duty of Public Officers.—Under section 3804 of the Political Code, providing that “any taxes, per cent, and costs paid more than onee, or erroneously or illegally collected, may, by order of the board of supervisors, be refunded,” etc., the word “may” is to be construed as “shall,” and the supervisors have no option to refuse to provide for refun