San Diego County v. Riverside County

Citations

• 6 Cal. Unrep. 170
• 55 P. 7
• 1898 Cal. LEXIS 1057

Syllabus

<p>Counties—Presentation of Claims.—Statutes of 1893, page 346, sections 43, 44, requiring a second presentation of claims allowed in part to the board of supervisors before bringing suit for the balance, do not apply to claims wholly rejected.</p> <p>Counties—Change of Boundaries and New Counties—Apportionment.—Act of March 11, 1893 (Stats. 1893, p. 158), erected a new county out of existing ones, and provided that commissioners should apportion the property and indebtedness of the old county and the new one. At that time certain railroad taxes were delinquent for each of eight years, and the railroad company paid the first six years’ taxes, but left the taxes for 1886-87 unpaid. Under the reassessment act of March 23, 1893 (Stats. 1893, p. 290), the state board of equalization reassessed the latter taxes, and apportioned the valuation and taxes between the two counties according to the mileage in each. After the passage of the reassessment act, but before the reassessment, the commissioners apportioned the property of the old county, including taxes due, and fixed a ratio for the division of said taxes, excepting the taxes for 1886-87, and adjusted the indebtedness between the counties. The latter taxes were afterward paid into the treasuries of the old and new counties in the ratio established by the state board of equalization. “ Held, that, the commissioners having made no adjustment of the respective rights of the counties in them, an action by the old county to recover the amount of said taxes paid to the new county would not lie.</p>