Hearst v. Egglestone

Citations

• 55 Cal. 365

Syllabus

<p>Assessment—Tax Deed—Action to Quiet Title.—In an action to quiet title, in which the defendant claimed under a tax sale and deed, and the plaintiff under a deed from parties doing business under the name of “The Blue Range Mining Company,” it appeared that the property was assessed to ‘‘The Blue Range Mining Company” by direction of the plaintiff's agent, and that tho certificate of sale and tax deed each recited tho assessment as made to “ The Blue Range Mining Company, and to all owners and claimants known and unknown.” Held, first, that the assessment was void, because ‘ • The Blue Range Mining Company” was not the owner, and was not a pun-son who could own; and, secondly, that the certificate and sale were void for the additional reason that they recited an assessment to “ The Blue Range Mining Company, and to all owners and claimants known anil unknown.”</p> <p>Id.—Id.— Under § 888 Code of Civil Procedure, where two or more persons transact business under a common name, they may be sued by the common name; but this does not vary tho terms of § 3G28 Political Code, by which the assessor “must assess such property to the persons who own, claim, or have tlie control thereof.</p> <p>Id.—Id.—A void tax deed cannot be made valid by proof of a valid assessment.</p>