Himmelmann v. Spanagel

Citations

• 39 Cal. 389

Syllabus

<p>Assessment fob Street Improvements.—Interest of Parties.—In an action to recover an assessment for street improvements against the owners of the lot and certain persons who “ have or claim to have ” an interest or claim in or to the premises, the nature and extent of such interest or claim must be set up before they can be admitted to defend the action.</p> <p>Idem. —Finding. —The finding of the Court, that the parties had or have an interest in the premises, cannot be sustained in the absence of any evidence in the transcript tending to prove that fact.</p> <p>Idem. — Counter Claim.—Damages for injury to the property against which the assessment was issued cannot be set up as a counter claim in an action to recover an assessment for the improvement of the street.</p> <p>Idem.—A Municipal Tax.—An assessment for the improvement of streets is a municipal tax, levied by the corporation upon the property adjacent to the street, to defray the expenses of the improvement, and no demand can be made a set-off against it unless expressly so authorized by statute.</p>