People v. Mier

Citations

• 24 Cal. 61

Syllabus

<p>Suit fob Taxes—Jurisdiction of.—An action brought under the Revenue Act of 1861, to recover judgment for unpaid taxes, is not a case in equity, but an action at law; and where the amount is less than three hundred dollars the District Court has no jurisdiction.</p> <p>Tax Suit—In Equity.—If, however, the action is brought under the provisions of the Act of May 12th, 1862, it is a case in equity, and the District Court has jurisdiction, although the amount claimed is less than three hundred dollars.</p> <p>Suits fob Taxes—Acts of 1861 and 1862.—The Acts of 1861 and 1862 prescribe the same form of complaint, but the Act of 1861 contemplates a mere money judgment, while the Act of 1862 authorizes a judgment foreclosing alien for taxes, with an order of sale, etc., so that the character of the action, whether it is a case in equity or at law, will be determined by the prayer of the complaint. If the prayer of the complaint is for a money judgment, the District Court will not have jurisdiction where the amount claimed is less than three hundred dollars; but if the prayer is for the foreclosure of a lien, order of sale, etc., the District Court has jurisdiction, regardless of the amount claimed.</p> <p>Taxes—Jurisdiction of Justices of the Peace.—If, in an action to recover a - money judgment for unpaid taxes, commenced in a Justice’s Court, an answer is filed which puts in issue the legality of a tax, the Justice of the Peace is ousted of his jurisdiction.</p>