People v. Ashbury

Citations

• 44 Cal. 616

Syllabus

<p>Making Copy op Assessment Book by Aüditob,.—The Auditor, in making a duplicate of the assessment book for the Tax Collector, must observe and follow such alterations as have been made by the Board of Supervisors in the exercise of their power in equalizing the assessed value of property, but he must disregard an order of the Board canceling an assessment, or any order of the Board by which it assumes an authority not conferred upon it by law.</p> <p>Idem.—While the Auditor, in making a copy of the assessment book for the Tax Collector, cannot review or correct the errors of the Board of Supervisors while acting within the sphere of their authority, still he must disregard any order of the Board which it had no j urisdiction to make.</p> <p>Power op Supervisors to Cancel Assessment.—A Board of Supervisors has no authority to cancel an assessment of property made by the Assessor and placed by him on the assessment book, and if the Board make such order it is a nullity.</p> <p>Writ op Mandate to Auditor—The Auditor will be compelled, by writ of mandate, to deliver to the Tax Collector a correct duplicate of the assessment book, as made by the Assessor, with such alterations only as have been made by the Board of Supervisors while acting within the sphere of their authority.</p>