San Francisco & Fresno Land Co. v. Banbury

Citations

• 106 Cal. 129
• 39 P. 439
• 1895 Cal. LEXIS 578

Syllabus

<p>Tax Sale—Redemption oe Land prom. State—Charge for Notice oe Redemption.—Where land has been sold to the state for taxes, the delinquent taxpayer, in order to effect a redemption of the land, is not required to pay the sum of three dollars for each lot redeemed, for giving notice of intention of the state to apply for a deed under section 3785 of the Political Code, as part of the costs and expenses which have accrued by reason of the delinquency and sale.</p> <p>Id.—Policy oe State—Burden oe Taxation.—It is not the policy of the state to increase the burdens of taxation beyond the necessary cost of collection, or to impose any greater burdens in a redemption from a delinquent tax sale than is necessary to secure the payment of the original tax.</p> <p>Id.—Power of Officers of State—Legislative Omission.—No officer or agent of the state is impowered by the Political Code to give the requisite notice to a delinquent taxpayer that the state will apply for a deed, and neither the attorney general nor the controller is entitled to demand or receive any fee for the giving of such notice, or to authorize any agent to charge and receive a fee for the giving of such notice, the legislature having omitted to provide therefor.</p>