People ex rel. Attorney-General v. Reis

Citations

• 76 Cal. 269
• 18 P. 309
• 1888 Cal. LEXIS 874

Syllabus

<p>Delinquent Taxes — Interest Due to State. —The provision of section 3803 of the Political Code, for the collection of interest upon delinquent taxes at the rate of two per cent per month from the time they were first delinquent until paid, applies to all delinquent taxes, including such as are due to the state as well as those which are due to the counties, or the city and county of San Francisco. The interest upon delinquent taxes due to the state belongs to the state.</p> <p>Intervention—Appeal—Objection for First Time. — An objection that an intervenor had no right to intervene by reason of the insufficiency of the facts stated in the complaint of intervention cannot be raised upon appeal for the first time, after trial is had upon issues joined thereon without objection in the court below.</p> <p>Id.—Judgment when not Appealable.—A judgment in favor of an intervenor, against the defendant, will not be reversed upon appeal of the plaintiff, if the plaintiff is not aggrieved by the judgment. The state, in a suit to recover interest on delinquent taxes from the treasurer of the city and county of San Francisco, is not aggrieved by a judgment in favor of a gas-light company as intervenor, for indebtedness incurred by the city and county for gas, which is payable out of the income and money provided to pay the indebtedness and liabilities of said city and county for the current year, and such judgment will not be reversed on appeal of the state, for the reason that the money applicable to the payment of said judgment is not of its income and revenue.</p> <p>Interest on Taxes when not Recoverable by State — Mandamus against City and County Officers. — The state cannot recover its share of interest on delinquent taxes, which had been paid out of the city and county treasury, prior to demand therefor, by a proceeding in mandamus against the auditor and treasurer of the city and county. An officer cannot be compelled to pay a sum of money by mandate, unless the money