Houghton v. Austin

Citations

• 47 Cal. 646

Syllabus

<p>State Boabd fob the Equalization of Taxes.—Section 3,666 of the Eolitioal Code is unconstitutional, in so far as it delegates to the State Board of Equalization the light to fix the rate of taxation, “ after allowing for delinquency in the collection of taxes,” because it is a delegation of legislative power to said Board.</p> <p>Idem.—The Legislature cannot confer on a State Board for the equalization of taxes, appointed by the Governor, the power to add to or deduct from the assessed value of property, as fixed by the Assessors elected by the people, for such power would in effect constitute such Board of Assessors.</p> <p>Enjoining Collection ox Tax.—An injunction will not be granted to restrain the collection of a tax by a sale of the property of the tax-payer. Before a Court of Equity will lend its aid in such case it must be made to appear that, after a sale, a deed is about to be executed which will .cast a cloud on the title.</p>