Knott v. Peden

Citations

• 84 Cal. 299
• 24 P. 160
• 1890 Cal. LEXIS 808

Syllabus

<p>New-trial Statement — Insufficiency of Evidence — Specifications. — In a new-trial statement, only those specifications of insufficiency of the evidence to support the findings which show wherein the evidence is insufficient are properly entitled to be regarded, unless there is no evidence to support the finding assailed, in which case a specification that there is no evidence to support it would be sufficient.</p> <p>Taxation — Assessment of Property Subject to Mortgage. — Real property subject to mortgage liens must be assessed in the manner presribed by section 3650 of the Political Code, and the assessment of the interest of the mortgagor must be complete within itself, so as to show upon its face, without reference to the assessment of the mortgagee, that the value of the mortgage interest is deducted from the value of the land, and the remainder must appear separately in the assessment to the mortgagor.</p> <p>Id. —Void Tax Title. — An assessment of mortgaged land to the mortgagor, in which the remainder of value, after deduction of mortgages therefrom, can only be ascertained by taking three separate assessments of plaintiff and his two mortgagees as one, and deducting the value of the two mortgage interests from the amount assessed to the mortgagor, is invalid, and a tax deed thereunder will pass no title.</p> <p>Id. — Description of Land by Road District. — An assessment of land which does not show the road district within which the land is situated is defective.</p>