92 P. 188 | Cal. | 1907
The action is to quiet title and the appeal is by the plaintiff from the judgment and from an order denying his motion for a new trial. *218
The defendant's title depends on the validity of a tax sale to the state of California, a deed to the state in pursuance thereof, and a subsequent conveyance for the state by the taxcollector to the defendant.
The case comes precisely within the rule of the cases of Miller
v. Williams,
"Assessment Book of the property of Los Angeles County for the year 1898" etc.
The description of this particular property is as follows:
------------------------------------------------------------------------ | | | | Value | | | | | | of | | | "Description of property | City | or | City | | | in the city of Los Angeles, | Town | lots | and | | | city and town lots" | Lot | Blk | Town | | | etc. | | | lots | | |-------------------------------|--------|--------|----------|-----------| | | | | $ | | | University Addition Tct. | 34 | | 135 | " | |------------------------------------------------------------------------|From this it appears with sufficient certainty that the property assessed is lot 34 in University Addition Tract in the city of Los Angeles, in Los Angeles County. There is no reference to any map of the said tract, nor anything to indicate the character of the "University Addition Tract," the location in the city of the addition, nor the relative location of lot 34 thereof. Such a description, in the cases above cited, was held to be prima facie insufficient to make a valid assessment. True, in the cases of Best v. Wohlford,
Inasmuch as this defect may perhaps be cured by proof of explanatory circumstances upon another trial, it is proper to notice some additional points in the record for the guidance of the lower court in the subsequent progress of the case.
The objection that the publication of the delinquent list was ineffectual, because the dollars and cents were not indicated by the figures purporting to state the amount charged against the property, there being a note at the foot of the list fully explaining the figures, is answered by the decision in Carter v.Osborn,
The statement in the assessment book that it was the book of assessments for the year 1898 was a proper designation *220 of the year. There was but one assessment for that year, namely, the assessment of property that was subject to taxation on the first Monday of March, 1898, and the designation made it certain that this was the assessment referred to. The fact that the fiscal year begins July 1st and includes the last half of one calendar year and the first half of the succeeding year, has no bearing upon the question.
It was not necessary, in the delinquent list, to state separately the items of taxes, penalties and costs charged against the property. A statement of the total amount is all the law requires (Bank of Lemoore v. Fulgham,
The deed made by the tax-collector was a sufficient divestiture of the title of the state. A patent signed by the governor is not necessary. (Bank of Lemoore v. Fulgham,
A number of objections are made to the sufficiency of the deed executed by the tax-collector, for the state, to the defendant, on the theory that the requirements of the statute as to the deed made to the state, under sections 3785 and 3786 of the Political Code, are equally applicable to deeds made by the state in accordance with the provisions of sections 3897 and 3898 of the Political Code. Manifestly the provisions of sections 3785, 3786 and 3787 have no direct application. The sufficiency of the deed by the tax-collector to a purchaser at a sale made after the title has become vested in the state is to be determined by the requirements of the sections 3897 and 3898, and it is only necessary that it shall recite so much of the proceedings subsequent to the execution of the deed by the tax-collector tothe state, as may be necessary to show that the tax-collector was authorized, as agent for the state, to sell and convey the state's previously acquired right to the property. (County Bank
v. Jack,
At the time the sale to the defendant was made, February 11, 1905, section 3897 of the Political Code (Stats. 1897, p. 436,) did not require that the notice of sale given by the tax-collector, in pursuance of the order of the state controller, should state the name of the person owing the delinquent tax that may be against the property, or a statement of the taxes, costs, penalties and expenses accrued to that date. Hence, the omission of such matters is immaterial.
The statute in force at the time required that the notice should be published "for at least three successive weeks in some newspaper published in the county." The notice was published on one day in each of four successive weeks, in a newspaper of the county which was published daily during that period, the days of such publication being exactly one week apart, but the notice was not inserted except for the one day in each of said weeks. This was a sufficient compliance with the statute. (People v.Reclamation Dist.,
The question of the power of the state to provide that the sale of its title after the expiration of the redemption period of five years shall be made for the highest price offered, regardless of the amount that may have accrued against the property for taxes, penalties, interest and costs, was fully considered in the case of Fox v. Wright, ante, p. 60, [
There are no other questions requiring notice.
The judgment and order are reversed.
Angellotti, J., and Sloss, J., concurred. *222