Smith v. Farrelly

Citations

• 52 Cal. 77

Syllabus

<p>Assessment and Collection of Tax.—If an act creates a district within a county, and authorizes the Supervisors to levy a tax upon the property therein for the purpose of building a bridge, the property within the district cannot be'assessed for the tax by an Assessor elected by the county, nor can the tax be collected by a Collector elected by the county.</p> <p>Tax as Distinguished from; Assessment.—A tax for local improvement levied upon the property within a district created by an act of the Legislature, is not an assessment within the meaning of that term as employed in art. 11, sec. 18, of the Constitution.</p> <p>Protest on Payment of Tax.—It is not necessary for a person paying a tax under protest to state facts in the protest of which the Tax Collector has notice.</p> <p>Tax Paid under Duress.—A tax paid under protest, after the delinquent list comes into the hands of the Tax Collector for collection by sale of property, and after the publication of the delinquent list, is paid under duress.</p>