People v. Culverwell

Citations

• 44 Cal. 620

Syllabus

<p>Assessment of Blocks in a City. — Blocks of land in a city may be assessed for taxation by blocks, when they are assessed to the owner, even if they have been subdivided into lots.</p> <p>Assessing Land and Improvements Thereon.—Although, under the Itevenue Act of 1861, the Assessor need not place the value of the land and the improvements thereon in separate columns, where both are assessed to the same person, yet, if he does, so, the assessment is not radically defective, and does not show that the improvements were twice assessed.</p> <p>Effect of Suffering a Default. — A defendant who tails to answer within the time allowed by the Court on the overruling of his demurrer, and whose default is entered, is not entitled to participate in the further proceedings in the case.</p> <p>Default in Tax Suit.—After the default of a defendant has been entered, in a suit to recover delinquent taxes, the Court may enter judgment on the pleadings.</p>