Pacific Postal Telegraph Cable Co. v. Dalton

Citations

• 119 Cal. 604
• 51 P. 1072
• 1898 Cal. LEXIS 682

Syllabus

<p>Collection of Personal Property Taxes by Assessor — Constitutional Law—Case Affirmed.—That part of the revenue laws which provides for the payment of taxes on personal property by those who do not own real estate, and for the collection thereof by the assessor at the time of the assessment is constitutional and valid. Rode v. Siebe, ante, p. 518, affirmed.</p> <p>Id.—Fraudulent Valuation by Assessor—Injunction to Restrain Collection—Sufficiency of Complaint.—A complaint which shows a fraudulent assessment of the personal property of the plaintiff by the assessor, at a valuation greatly in excess of its actual value, and greatly above that placed by the assessors on similar property of others, with intent to oppress the plaintiff and to compel plaintiff to bear an excessive share of the burden of taxation, and alleging a fender to-the assessor of the just amount of taxes conceded to be due, sufficiently states a cause of action to restrain the assessor from proceeding to collect the taxes assessed, as against a general demurrer, though as against a special demurrer it might have been made more definite and precise to the point that the assessment was not made from mere error of judgment.</p>