Hays v. Hogan

Citations

• 5 Cal. 241
• 1855 Cal. LEXIS 94

Syllabus

<p>The Act of May 4, 1852, “ to incorporate the town of Oakland,” confers no power of taxation directly, but leaves it to be derived from the general Act of March 27, 1850, under which the Trustees of towns have power to levy and collect a tax annually not exceeding fifty cents on every one hundred dollars of the assessed value of the property, and providing further, that unpaid taxes should be recovered by a suit in the name of the corporation, Meld, that an assessment of two and three-fourths per cent, was wholly unauthorized by law and void.</p> <p>The Collector of taxes in Oakland had no right to summarily sell the property, on which the taxes were unpaid, at public sale, as the taxes could only be recovered by suit.</p> <p>The plaintiff having protested against the sale, purchased the property, in order to protect it from a clouded title, made the payments under protest, and in a few days after commenced suit for the recovery of the money, Held, that this was sufficient notice to the officer to hold the fund, and fixes his liability.</p> <p>If the plaintiff was not the owner of the property, the sale being unauthorized and void, as purchaser he could take nothing, and therefore might recover the money sued for under the count for money had and received.</p>