101 P. 432 | Cal. Ct. App. | 1909
This is an action to quiet title. Plaintiff was the record owner of the lands in question which were sold to the state for taxes and a deed therefor made to the state in August, 1897. On November 5, 1901, a deed was made by the tax collector of Los Angeles county, where the property is situated, on behalf of the state, to the defendant, and on that day she went into possession of the entire premises under said deed, claiming title thereto, and remained in the exclusive possession thereof adverse to the whole world until the commencement of the action. She paid the taxes on the lands for the years 1902, 1903, 1904 and 1905, and they were assessed to her in the year 1906 and she offered to pay the same, but the tax collector refused to accept them from her, they having already been paid by the plaintiff. It is admitted that the tax deed was void for reasons stated by the court in its findings.
The complaint is in the ordinary form, and the defendant sets up her title by tax deed and by adverse possession, both in her answer and also by cross-complaint. But the one question is presented on the appeal: Can adverse possession be established by showing that the land has been occupied and claimed for five years continuously, and all taxes thereon paid for four years, and the land assessed to the claimant for the fifth year, but the taxes for that year paid by the party against whom it is sought to acquire the title?
The answer must be in the negative. The validity of the taxes assessed against the property did not in any manner depend upon the name in which they were assessed. The assessment is of the property and not against the owner. As said in Klumpke v.Baker,
There are no equities in favor of a party seeking by adverse holding to acquire the property of another, as said by Harrison, J., in his concurring opinion in Cavanaugh v.Jackson,
That the defendant's inability to pay the taxes was due to the act of plaintiff constitutes the real reason why the running of the statute was stopped. There is no principle of law which would estop plaintiff from saving his title by preventing the last act being done by the party seeking to acquire it, any more than there is to estop him at any other stage during the process of an attempt to acquire his title. Defendant had not done all the acts required to create an adverse title at the time the plaintiff brought his action. Had the defendant tendered the taxes on the property for 1906 to the tax collector, and that officer refused to accept them, although they were not paid, then the exceptions suggested in the opinion in McNoble v. Justiniano,
Judgment and order affirmed.
Allen, P. J., and Shaw, J., concurred.