Williams v. Corcoran

Citations

• 46 Cal. 553

Syllabus

<p>Tax hob Local Impeoyement.—A charge imposed by law upon the assessed value of all property, real and personal, in a district, is a tax, and not an assessment, although the purpose be to make a local improvement on a road.</p> <p>Pbopeety to be Assessed by an Assessob of a Disteict. — An Act of the Legislature authorized a tax for road purposes upon property along a road in a portion of Santa Clara County, and provided that it might be assessed by the County Assessor, and it was so assessed; Held, that the assessment was void, because not made by an Assessor elected by the electors of the district.</p> <p>Cloud Upon Title.— A tax deed, based upon an assessment made under an unconstitutional Act of the Legislature, will not constitute a cloud on the title.</p> <p>Paety Pbesuhed to Know the Law. — The plaintiff, in an action to enjoin the collection of an unconstitutional tax, is presumed to know the law, and to lmow that a deed given at such a tax sale would be void.</p> <p>Coeboion. — A threat by the Collector to sell lands for taxes made before the taxes become delinquent, does not amount to coercion.</p>