Lake County v. Sulphur Bank Quicksilver Mining Co.

Citations

• 66 Cal. 17
• 4 P. 876
• 1884 Cal. LEXIS 667

Syllabus

<p>Taxation—Assessment—Statute. Must be Strictly Pursued.—Tax proceedings are in invitum, and to be valid must be in strict accordance with the statute. Without an assessment, all subsequent proceedings are nullities, and in making the assessment the provisions of the statute under which it is to he made must he observed with particularity.</p> <p>Id.—Mistake in Name of Owner.—A mistake in the name of the owner in an assessment of real property does not invalidate the assessment, hut an assessment of personal property to a person other than the owner is absolutely void.</p> <p>Id.—Abbreviation of Corporate Name.—In the absence of evidence of identi ■ ty, an assessment of personal property to the “ Sulphur Banks Q. M. Co., F. Fiedler, Agent,” cannot he enforced against a corporation known as the “ Sulphur Bank Quicksilver Mining Company.”</p> <p>Id.—Description of Land—Under sections 3650 and 3628 of the Political Code, it is sufficient in an assessment of a tract of land, to describe it by stating the congressional subdivisions contained in it.</p> <p>Id.—Insufficient Description of Land.—An assessment of real property, described as “ a tract of land entered by Frazier in section 13, township 13, range 7,” is void.</p> <p>Id.—Sufficient Description of Land.—The description of real property in an assessment as the “ west fractional half and southeast quarter of (mine) section 5, township 13, range 7, 436 acres, all of fractional section 6, township 13, range 7,133 acres,” is sufficient. It is in effect a statement that all of the subdivisions are a mine.</p> <p>Id.—Levy of Taxes—Obdeb Fob—Omission of Word Cent.—The board of supervisors of Lake County duly adopted an order which recited “ that they have this day fixed the rate of county and district tax to be levied and collected upon each one hundred dollars of the assessed valuation of the county, etc., * * * as follows : State fund, .64; general county fund, .40, etc.; * * * total State, county and district tax, 18