Mayo v. Ah Loy

Citations

• 32 Cal. 477
• 1867 Cal. LEXIS 92

Syllabus

<p>Street Assessments in SacrA3íento.—Street assessments in Sacramento are required to bo levied and collected as provided in the general revenue laws of the State.</p> <p>Idem.—Assessments for improvement of streets in Sacramento are required to be listed to the owner, if known; if not known, to him as “ unknown owner.”</p> <p>Idem.—If such assessment is not paid, the District Attorney must sue the person assessed, the real estate, and “ all owners and claimants ” to the same.</p> <p>Conclusive ness of Judgment for Taxes.—When such assessment is thus made and the suit is thus brought, and the summons is properly served, the judgment when rendered is conclusive and binding upon all the world.</p> <p>Judgments for Taxes.—Upon the question whether a judgment is merely voidable or absolutely void, there is no distinction between judgments for taxes and judgments for other causes of action.</p> <p>Voidable Judgment for Taxes.—Although property on I street cannot be lawfully taxed for improvements on J street, yet if it is done, and suit is brought and service of process obtained and judgment rendered as required by law, the judgment is not void, but only erroneous and liable to be reversed on appeal.</p> <p>Void Judgment for Taxes.— If the owner of the property assessed for street improvements in Sacramento is not made a party to a suit to collect the same, and the action is not brought against “all owners and claimants,” and service is not made on the real estate, the judgment is void.</p>