123 P. 266 | Cal. | 1912
The complaint states a cause of action in the ordinary form under section
The validity of the sale to the state for the delinquent taxes need not be considered. It was made on July 3, 1897. The deed to the state in pursuance thereof was made on July 3, 1902. Upon the authority of the decision of this court in Bank in Buck v. Canty,ante, p. 226, [
In addition to the allegations of ownership in plaintiff, the complaint avers that the defendant claims to have paid taxes on the land and to have a lien thereon for the sum paid, and that the plaintiff, on March 25, 1908, and before suit, had tendered defendant fifty dollars in satisfaction of said claim, which defendant refused. The answer admits the tender and refusal. The findings are in the general form that all the allegations of the complaint are true and all the allegations of the answer untrue. This is the equivalent of a specific finding as to each allegation of the answer as well as those of *384 the complaint. They are contrary to the evidence so far as the averments in the answer regarding the sale for taxes to the state and the sale and deed to the defendant by the state, in pursuance of the tax-sale, are concerned. But as the deed from the state to the defendant is void, as matter of law, for the reason above stated, the inconsistency does not call for a reversal of the judgment or order.
The defendant makes the objection that the court below should have required the plaintiff first to repay, or pay into court for the defendant, the sum paid by him upon the tax-sale, with interest from the date of payment, or should have declared the same a lien on the land in favor of the defendant. The amount paid was $5.11, which, with interest from May 5, 1905, to the time of the aforesaid tender, amounts to $6.15. The question is whether the rule that he who seeks equity must do equity applies to suits by the landowner in equity to set aside a tax-sale or tax-deed, or to suits under section
It is plain that this relief was not the main object of the appeal, or more than a rather unimportant incident of it. The plaintiff in her brief consents to a modification of the judgment by the supreme court, in the event that it should reach the conclusion that repayment should have been awarded to the defendant. Technically, upon the record, a new trial might be necessary, for although the tender is admitted the payment is denied, and the court below by its general method of drawing the findings, has declared that the payment was not made. This is directly contrary to the evidence and to the admissions of the plaintiff. Doubtless it was an inadvertence. The sum involved is too small to justify a new trial, *385 or the imposition of costs upon the respondent, or any further litigation between the parties concerning it, if it can be avoided. In these circumstances, we think the better way to dispose of the case is to accept the offer of plaintiff to a modification of the judgment. As the defendant, neither in the court below nor at any time, offered to accept the money tendered, he should not have costs of appeal.
It is therefore ordered that the judgment of the court below be modified by adding thereto the following: —
"This judgment is made upon the express condition, anything hereinbefore said to the contrary notwithstanding, that the plaintiff shall pay to the defendant, or deposit in court to be paid to defendant on demand, the sum of $6.15, the same to be in satisfaction of all claim of the defendant under and by virtue of the sum paid by him at the sale of said land to him by the tax-collector of Fresno County for the state of California, and in satisfaction of the taxes for which said land was sold to the state by said tax-collector on July 3, 1897, and until such payment is made this judgment shall have no force in favor of said plaintiff," and as so modified, the judgment is affirmed, without costs against the respondent.
Angellotti, J., Lorigan, J., Henshaw, J., and Melvin, J., concurred.