People v. Ballerino

Citations

• 99 Cal. 598
• 34 P. 330
• 1893 Cal. LEXIS 721

Syllabus

<p>Action fob Taxes—Parties—Cumulative Remedy. — Section 3899 of the Political Code, which authorizes an action to he brought in the name of the people of the state to recover delinquent taxes under certain circumstances, was not repealed by the act of April 23, 1880 (Stats. 1880, p. 136), which authorizes counties to sue for delinquent county or state taxes. The remedy given by the act of 1880 is cumulative and not exclusive, and does not deprive the people of the state of the right to maintain such an action under section 3899 of the Political Code.</p> <p>Id.—Action by State—Pleading—Offer of Property for Sale—Insufficient Complaint—Temporary Injunction.—A complaint in an action by the state to recover delinquent state taxes, which fails to allege that the property upon which the tax is delinquent has been offered for sale by the tax collector, or that the controller directed the tax collector to offer it for sale, as required by section 3899 of the Political Code as a condition precedent to the right to maintain such an action, does not state ifacts sufficient to entitle the state to maintain the action; and the defect is not cured by an averment that the defendant procured a temporary injunction restraining the tax collector from selling the property for delinquent taxes.</p> <p>Id. — Conditions Precedent to Action. —The statute relating to the collection of delinquent state taxes having prescribed the conditions upon which alone the state may proceed by action, the performance of such conditions is essential to the right to maintain the action.</p> <p>In.—Manner of Collecting Taxes—Legislature.—The manner of collecting taxes rests with the legislature, and when the legislature has prescribed the particular mode, that procedure must be followed, unless it is apparent that it was not intended that such course of procedure should he exclusive.</p>