31 Cal. 132 | Cal. | 1866
We are unable to distinguish this case from Hurlburt v. Butenop, 27 Cal. 50, Lawrence v. Fast, 20 Ill. 341, Lane v. Bommelmann, 21 Ill. 147, and Eppinger v. Kirby, 23 Ill. 523, and those cases are conceded to be correctly decided. It is true that plaintiffs are seeking a judgment for a certain amount claimed to be due for taxes, and not seeking to sustain a tax deed. But it is necessary that there should have been a tax assessed, and that the amount should be ascertained, otherwise, there is no basis for a judgment to rest upon. There were judgments in the cases cited from the Illinois Reports, but the judgments followed the assessment rolls which were introduced in evidence to establish the tax, and were, therefore, as vague and uncertain as the rolls themselves. In this case, the existence of the tax is put in issue by the pleadings, and to entitle plaintiffs to recover, it is necessary
Duplicate assessment roll.
It is insisted, however, by the appellant that the assessment roll returned by the Assessor to the Board of Supervisors is not the complete roll; that the duplicate is the one to be looked to for the purpose of ascertaining the tax and that on reference to the duplicate in this instance by, aid of the tax carried out in the subsequent columns, that which was before vague and indefinite is rendered sufficiently certain. Conceding that, in the figures carrying out the tax in subsequent columns, it is sufficiently indicated that dollars an cents are intended, (but this is by no means clearly) this does not cure the defect. The Assessor’s list only contains names of the owners, and descriptions of the property assessed, and the valuation. When his roll embracing, these particulars is completed it is certified by him and delivered to the Clerk of the Board of Supervisors, and thereupon his functions cease. This is the assessment roll which is the basis of all subsequent proceedings. The Board of Supervisors then, in the mode prescribed by law, equalizes the valuations, and the Clerk of the Board enters upon it all the changes and corrections made by the Board; after which the assessment roll, so corrected, is delivered by the Clerk to the Auditor, whose duty it is to add up the columns of valuation, enter the totals upon the roll, and deliver to the Tax Collector a copy of the corrected roll, with the State, county and other taxes, and total of taxes carried out in separate money columns. This is the duplicate. The Auditor’s duties in this respect are merely those of com-
Act of 1863-4 legalizing assessments.
On the 4th of April, 1864, an Act was passed in the words following: “ Section 1. The assessments of taxes upon all property, real and personal, in the several counties of this State, whether for State, county or other purposes, made by the county, district or township Assessors thereof, for the revenue year commencing on the first Monday of March, A. D. 1862, and for the revenue year commencing on the first Monday of March, A. D. 1863, are hereby legalized and confirmed, and rendered binding and valid, both in law and equity, against the person and property assessed, and no want of description or indescription, or informality, or irregularity in the description of the property assessed upon the assessment roll, if it can be ascertained or proved by any proper and competent evidence what property is intended, shall invalidate the assessment, but the same shall be sufficient and be considered valid both in law and equity.” (Laws 1863-4, p. 359.)
It is claimed that this Act cured the defect. But we think not. There was no intelligible valuation, and it is necessary to ascertain the value in order to determine the amount of the tax. The Act in no way enables us to determine the value of the property, and consequently we cannot ascertain the amount of the tax. The very essence of a valid apportionment of the tax is wanting. The Legislature might perhaps have authorized the Assessor, even in the present stage of the record, to amend the assessment roll so as to show what he actually intended ; or, perhaps, have authorized the Assessor to testify upon the trial what he designed to express by the figures used. But nothing of the kind has been done. Where there is a defective description of the property taxed the law authorizes it to be shown by “ proper and competent evidence,” if it can be done, “ what property is intended.” But
Judgment affirmed.