Placer County v. Astin

Citations

• 8 Cal. 303

Syllabus

<p>Where the sheriff, as ex officio tax-collector, received taxes, and afterwards, on being sued therefor, denied the right of the county to recover the same from him, because the same had been illegally levied by the Court of Sessions : Held, that although the Court of Sessions had no power to levy taxes, yet the defendant, being the agent or trustee of the county, was estopped from denying the right of the county to recover. Under the act of April, 1854, counties have the right of prosecuting and defending actions in the same manner as individuals.</p>