Moss v. Mayo

Citations

• 23 Cal. 421

Syllabus

<p>Whebe property has been assessed to an unknown owner and sold for the tax, and a deed executed to the purchaser, the fact that the agent of the owner of the lot paid the tax on the wrong lot by mistake, is not such a mistake as a Court of Equity will relieve against.</p> <p>Under the Act of April 3d, 1860, “ Providing for the collection of Delinquent Taxes in the City and County of Sacramento,” where several lots are assessed to unknown owners by fictitious names, and suits are instituted for the collection of the several taxes, there is no valid objection to having one affidavit for, and one order of publication of summons, apply to the several cases. In such case, the publication of one summons gives the Court jurisdiction in each case.</p> <p>In such case a judgment rendered becomes a lien only on the property of the persons against whom it is rendered; and where no judgment is rendered either against the real owner by name or the fictitious person representing such real owner, a Court of Equity will enjoin the purchaser from dispossessing the real owner by a writ of assistance obtained under the tax deed.</p>