People v. Holladay

Citations

• 25 Cal. 300

Syllabus

<p>Complaint in Action to recover Taxes.—In an action brought by the people to recover judgment for delinquent taxes assessed during the three years preceding March 1st, 1861, the complaint is fatally defective if it does not aver that the Tax Collector has failed to collect the taxes in question by reason of his inability to find, seize, or sell property belonging to the delinquent.</p> <p>Power of Legislature.—The Legislature possesses full power to legalize defective and invalid assessments of delinquent taxes, and to provide for their collection.</p> <p>Act of May 17th, 1861, to legalize Assessments. — T^p first section of the Act of May 17th, 1861, entitled u An Act to legalize and provide for the collection of delinquent taxes in the counties of this State,” legalizes every assessment for taxes made during the three years preceding March 1st, 1861, however defectively and imperfectly it may have been made in any respect.</p> <p>Complaint where Description Defective in Assessment.—If an assessment of a tax made during the three years preceding March 1st, 1861, is defective in not stating the kind and quantity of property assessed, whether real or personal, or if real, in not giving its description, the pleader, in an action brought to recover judgment for such tax, may, if the same can be ascertained, insert in his pom-plaint the necessary averments as to kind and quantity or description.</p> <p>Assessment of Personal Property.—A complaint, under the Act of May 17th, 1861, which avers that the tax “was levied upon and assessed against personal property,” contains no cause of action. The complaint should not only aver that the tax was levied upon and assessed against personal property, but also the kind or kinds of personal property.</p> <p>In what County Assessment to be made.—All personal property within a county on the first Monday of March, is assessable in that county if not removed from that county, before the assessment is actually made, and if assessed i