People ex rel. Love v. Austin

Citations

• 46 Cal. 520

Syllabus

<p>Tax Collectob Cannot Withhold Money ebom the Treasury. — If a tax is not illegal and void, the facts that the person taxed paid it to the Tax Collector under protest and to avoid a threatened sale of his property for the same, and that such person has commenced, or is about to commence a suit against the Tax Collector to recover it back, are no sufficient reason why the Tax Collector should fail to pay the money into the public Treasury at the time required by law.</p> <p>Point not Decided as to Tax Coldbctob.— The Court does not intimate an opinion on the point whether a Tax Collector can in any case withhold from the Treasury taxes collected by him, on the ground that they were paid under protest, even though actions have been commenced to recover them back.</p> <p>Wbit of Mandate to Tax Coldbctob. —A Tax Collector who fails to pay money into the Treasury at the time required bylaw, will be compelled to do so by writ of mandate.</p>