Sheehan v. Osborne

Citations

• 6 Cal. Unrep. 979
• 69 P. 842
• 1902 Cal. LEXIS 915

Syllabus

<p>Taxation.—If a Judgment in an Action Against the Tax Collector of a county, which adjudges an assessment void, and enjoins him and his successors in office from, proceeding under the assessment, is binding on him—which it is not unless the county is bound thereby— he has a right to proceed by suit or otherwise to set it aside, as preventing his performing Ms duties.1</p> <p>Taxation.—An Order Dismissing a Suit to Set Aside a Judgment adjudging an assessment void, and enjoining the county tax collector from proceeding under it, though entered by the plaintiff tax collector’s attorney with his consent, will be opened for mistake on showing that he gave his consent in ignorance of his obligation to other parties interested, and that their interests would be prejudiced.</p> <p>Tax Collector—Action by.—Though the Term of Office of Tax Collector Terminates pending a suit by him, it may be prosecuted without substitution of his successor, Code of Civil Procedure, section 385, after giving the rule in case of death of a party, providing that in case of any other transfer of interest the action may be continued in the name of the original party.</p>