Reily v. Lancaster

Citations

• 39 Cal. 354

Syllabus

<p>Judgment.—Recital in—Effect of.—When the judgment recites that all owners and claimants of property have been duly summoned to answer the complaint and have made default, the judgment in this respect cannot be impeached in a collateral action, although it appear that the name of one of the owners was omitted in the published summons.</p> <p>Practice.—Title Acquired Pendente Lite.—A defendant in ejectment can only set up a title acquired pending the action hy amending his answer and averring the fact that the title was acquired since the commencement of the action.</p> <p>Tax Sale. —A party in possession, whose duty it is to pay the tax, can derive no advantage from a sale for the tax which he ought to have paid without a sale.</p> <p>Tax.—-Possession, with a claim of ownership, is a subject of taxation, and imposes on the occupant the duty of paying the tax levied on the property.</p> <p>Idem.—Assessment.—A tax, to be valid, must rest upon an assessment made by an Assessor elected hy the qualified voters of the district, county or town in which the property is taxed for State, county or town purposes.</p> <p>Idem.—An assessment made by an Assessor elected hy the qualified electors of the City and County of Sacramento is not a sufficient basis for the levy of a tax in the City of Sacramento for city purposes.</p>