People ex rel. Love v. Ashbury

Citations

• 46 Cal. 523

Syllabus

<p>Taxing Solvent Debts.—Solvent debts are liable to taxation.</p> <p>Duty of Auditob in Relation to Delinquent Taxes.—When any of the taxes of one fiscal year are returned as delinquent, it is the duty of the Auditor to enter the same on the assessment roll of the next fiscal year, and then to enter the same upon the duplicate assessment book, unless they have been canceled by the Board of Supervisors under the affidavit of the Collector required by section thirty-eight hundred of the Political Code.</p> <p>Poweb of Boabd of Supeevisobs to Cancel Taxes.—The Board of Supervisors has no power to cancel any taxes, or the assessment for any taxes, except such as are contained in the list by the Auditor and taken by him from the delinquent list, and as to which the Collector has made affidavit that “he has not been able to discover any property belonging to or in possession of the person liable to pay the same [taxes] whereof to collect them.”</p> <p>Idem.—-Without such affidavit of the Collector, that a delinquent tax cannot be collected, and without the concurrence of the Board of Supervisors with the Collector, in the opinion that it is not collectable, said Board cannot cancel a tax.</p> <p>Cancellation of Delinquent Tax.—A resolution or order of a Board of Supervisors canceling a delinquent tax, because it is not collectable, ought properly to specify each particular tax which is canceled.</p> <p>Idem.—A resolution of a Board of Supervisors canceling a tax, without the affidavit of the Collector indorsed on the delinquent list, that it is not collectable, is void, and the Auditor should proceed with his duty in regard to such tax, in entire disregard of such resolution.</p> <p>Pabties to Mandamus.—The Collector of taxes is not a necessary party in an application for a writ of mandate to compel an Auditor to enter on an assessment roll the delinquent taxes of the preceding fiscal year.</p> <p>Duty of Auditob as to Delinquent Tax.—The statute does not expressly presc