299 P. 746 | Cal. Ct. App. | 1931
Action to quiet title. Respondent Newell had judgment and the plaintiffs appeal.
[1] This action involves the sufficiency of a notice of sale for delinquent taxes, it being admitted that if the notice is insufficient, judgment should go for the plaintiffs; otherwise, for the defendant Newell. The notice involved is in the following words and figures, to wit:
"Now, therefore, I, W.O. Welch, tax collector, in and for the said County of Los Angeles, by virtue of authority in me vested by law, hereby give public notice that unless the taxes delinquent as appears by said list, together with the cost and penalties, are paid, I, as said tax collector, at the office of the County Tax Collector, in the City of Los Angeles, on Wednesday, the twenty-seventh day of June, 1917, at the hour of 10 o'clock a.m., will sell all said real estate upon which taxes are a lien, to the State of California.
"Important notice: Property to be sold at public auction. Special attention is hereby directed to the notice of sale published in the addenda to this list, of property heretofore sold to the State, and which, in pursuance of law, will, on the 2nd day of July, 1917, at 9 o'clock a.m., be offered for sale to the highest bidder for cash. Signed and dated at the city of Los Angeles, this 5th day of June, 1917.
"W.O. WELCH, "Tax Collector of Los Angeles County, California.
"To find names, refer to the alphabetical index at the end of this list, the number therein corresponds with the number in the delinquent list. *217
"Delinquent Tax List.
No. Name and Description Amount.
281045 E.C. Redman, 5 acs. being W. 1/2 of S.W. 1/4 of N.E. 1/4 of N.E. 1/4 of Sec. 30, T. 8 N., R. 10 W. 2.20
281047 E.C. Redman, 5 acs. being W. 1/2 of S.E. 1/4 of S.E. 1/4 of N.W. 1/4 of Sec. 30, T. 8 N., R. 10 W. 2.20
"Public notice is hereby given that the figures appearing opposite, following the last after each description of property in the foregoing delinquent tax list for 1916, and for the County of Los Angeles, were intended to, and do represent, respectively, in dollars or in cents, or in dollars and cents, as the case may be, the amount due for taxes and costs."
A precisely similar notice was held insufficient in the case ofBussenius v. Warden,
In Snodgrass v. Errengy (Bell),
Some confusion has been caused by the language used in the opinion found in the case of In re Rogers,
The case of Bussenius v. Warden, supra, and Snodgrass v.Errengy (Bell), supra, were again approved in Gottstein
v. Kelly,
In view of these cases it must be held that in granting affirmative relief to the respondent Newell and quieting title in him to the premises involved, the court erred and the judgment must be reversed. [2] It does not follow, however, that the plaintiff is entitled to a decree quieting title in him, without paying to the respondent all taxes, costs, penalties and expenses incurred in his attempt to secure title from the state to the premises involved in this action.
Following the provisions of subdivision 5 of section 3898 of the Political Code, and the decision of this court in the case ofSawyer v. Berkeley Securities Co.,