Stokes v. Geddes

Citations

• 46 Cal. 17

Syllabus

<p>Pubohasbb at Tax Sam.—A purchaser of land at a tax sale, made under a judgment enforcing a lien for a tax, which judgment is regular on its face, is not affected by any matters outside the judgment of which he had no actual notice.</p> <p>Judgment fob Tax.—A judgment, regular on its face, enforcing a lien for a tax, and which the Court had jurisdiction to render, will not beset aside in equity at the suit of the owner of the land taxed for irregularities in levying and assessing the tax of which the purchaser had no notice.</p> <p>Idem.—The same rule applies to the Sheriff’s certificate of sale made under a sale for the tax.</p> <p>Adlegation of Law in Compdaint. — An allegation in a complaint in equity to set aside a judgment for a tax, that no notice was given of the proceedings or any of them which resulted in the judgment for the tax, is an allegation of law and not of fact.</p>