People v. Rains

Citations

• 23 Cal. 131
• 1863 Cal. LEXIS 203

Syllabus

<p>In an action to recover delinquent taxes in the County of San Bernardino, assessed for the year 1860, the complaint should state the assessed value of the real estate, the improvements, and the personal property, each separately.</p> <p>When the statute provides that the District Attorney, before commencing suit, shall publish notice to delinquents, it is not necessary to aver in the complaint that this notice was published, but the failure to publish this notice must be taken advantage of by plea in abatement, or it is waived.</p> <p>It is not error to make the real estate a party, as in proceedings in rem, in an action to collect taxes.</p> <p>The Assessor may assess real estate to any person whom he finds in the possession, charge, or control of it, and such person is liable for the taxes, as well as the property assessed.</p>