Dear v. Weineke
PARKER DEAR v. H. W. WEINEKE
- Area
- civil
Analysis
No analysis yet. When one exists it is a model's reading of this opinion — the rulings it reviewed, whether it agrees with the court, and the authorities it checked — shown beside the court's own disposition, never in place of it. How analyses are made.
Opinion
The Court.
This action was brought to recover certain taxes claimed to have been paid under duress, and which it is declared by the appellant were not collectible, by reason of the assessment being invalid.
The individual whose personal property was assessed ■gave a list of it in detail, as lie states in his complaint, the assessor, but that official did not list the property in detail, but made this entry in the assessment-book: 61 Value of personal property, exclusive of money and .solvent credits, $15,725.”
The complaint is demurred to as not stating facts sufficient to constitute a cause of action. The demurrer was sustained, and the plaintiff not desiring to amend his complaint, judgment passed for the defendant, from which the present appeal is prosecuted.
The only question involved is, whether the form of the assessment set out in the assessor’s book was sufficient, under section 3650 of the Political Code; and- that it was sufficient is, in effect, decided in San Francisco v. Pennie, 93 Cal. 465, and upon the authority of that case the judgment must be affirmed.
Judgment affirmed.
Cites, in this corpus
- City & County of San Francisco v. Pennie No. 12923 · 1892-02-22
Cited by
- Domenghini v. County of San Luis Obispo Civ. 42532 · 1974-07-17
- El Tejon Cattle Co. v. County of San Diego Civ. 8516 · 1967-07-10
- Smith v. Addiego Civ. 11887 · 1942-08-31
- Hawley v. Los Angeles Creamery Co. Civ. No. 911. · 1911-04-18
- Savings & Loan Society v. City & County of San Francisco S.F. No. 3272. · 1905-05-03