People v. Whyler

Citations

• 41 Cal. 351

Syllabus

<p>Tax and Assessment.—A charge imposed on all the property of a district, to he used in constructing levees to protect the district from overflow, is a tax, and not an assessment.</p> <p>Inequality of Taxation.—The fact that levees huilt to protect the land of a district from overflow, injure some of the land instead of benefiting it, does not render the tax unequal or void for want of uniformity.</p> <p>Uniformity of Taxation.—If the property of a district is taxed to build levees to protect it from overflow, the facts that land which is injured by the levee is assessed at its former value, and land benefited by the levee is also assessed at its former value, do not render the tax liable to the objection of want of equality and uniformity.</p> <p>Resisting Payment of Tax.—The payment of a tax cannot be resisted on the ground that the property on which it was levied was not assessed at its true value. One whose property is not assessed according to.its true value, must apply to the Board of Equalization.</p> <p>Tax must be Levied on all Private Property.—An Act taxing the property of a district for a local improvement, which exempts personal property from its operation, is unconstitutional, because not levied on all the property in the district.</p> <p>Taxation for Local Improvement.—A tax levied on the property of a given district, to pay for a local improvement, which is assessed upon the parcels of property in the district, in proportion to the benefits each parcel derives from the work, is unconstitutional. Such tax must be levied on all property according to its value.</p> <p>Remission of Tax.—A clause, in an Act imposing a tax, which allows the Board of Supervisors to remit the tax upon such property as they may deem just, does not render the whole Act unconstitutional.</p>