Hewes v. McLellan

Citations

• 80 Cal. 393
• 22 P. 287
• 1889 Cal. LEXIS 926

Syllabus

<p>Tax Deed—Recital — Charge for Certificate of Sale.—A tax deed is not subject to objection because it recites that fifty cents was charged for the certificate of sale, instead of for the duplicate certificate, as allowed by statute. The recital showing but one charge of fifty cents, the error in the recital is wholly immaterial.</p> <p>Id. —Mode of Tax Sale—Sale of Whole Property Taxed. —If property sold for taxes is offered for sale to the party who would take the least quantity of the land and pay the tax, it cannot be objected that the entire lot was sold for the taxes, if no smaller part was bid for.</p> <p>Id. — Recital as to Time for a Deed. — Under the provision of the code which requires the deed to contain the recitals contained in the certificate of sale, it is sufficient that the deed recites the fact that the time when, the purchaser will be entitled to a deed was contained in the certificate of sale without-an independent recital thereof as a fact.</p> <p>Id —Recital of Name of Person Assessed—Presumption.—The tax certificate and deed are not required to recite the name of the owner of the property, but only that of the person assessed; and it must be presumed, in the absence of proof to the contrary, that the person assessed was known to the assessor to be the owner.</p>