People v. Weineke

Citations

• 122 Cal. 535
• 55 P. 579
• 1898 Cal. LEXIS 627

Syllabus

<p>Action on Tax Collector’s Bond—Statute of Limitations—Accrual of Cause of Action—Pleading.—A complaint in an action on thebord of a tax collector, which charges a delinquency occurring on the first Monday of December, 1891, more than four years before the commencement of the action, in the failing and neglecting to pay to the county auditor a specified amount of state and county taxes previously collected by him, and alleges that they were not then paid, and have never since been paid, states only a cause of action accruing at the date alleged, and not accruing at the expiration of the term of office, and which is barred by section 337 of the Oode of Civil Procedure although the term of office expired within less than four years before such commencement.</p> <p>Id.—Averment of K onpayment.—The averment of nonpayment of the taxes at any time since the date alleged does not state an additional cause of action for subsequent nonpayment, at the expiration of the term of office.</p> <p>Id.—Final Settlement of Year’s Laxes—Running of Statute.—In view of the provision of the statute requiring that a final settlement of all taxes charged against the tax collector on the assessment-book, shall he made by him with the auditor on the third Monday in January, considered in connection with the complaint, the statute of limitations on the cause of action alleged began to run at least by that date, and an action for the taxes previously collected would he barred in four years, thereafter.</p>