| NAMES. |
Township |
Description of property. |
No. of acres |
| J. H. Hollister |
|
3,166 acres of land, known |
| |
|
as the Chorro Rancho, [at] |
| |
|
$ 4 00--$ 12,664 00 |
| |
|
4,389 acres of land, part of |
| |
|
San Luissito Rancho, [at] |
| |
|
4 00--$ 17,556 00 |
| |
|
900 acres of land, part of |
| |
|
Corral de Piedra Rancho, |
| |
|
[at] $ 4 00--§ 3,600 |
8,455 |
| |
|
Improvements, $ 1,200 |
| NAMES. |
Value of land |
Value of improve- |
Total value |
| |
|
ments |
| J. H. Hollister |
$ |
$ |
$ |
| |
| |
33,320 00 |
| |
|
1,200 |
$ 35,020-- |
Defendant's counsel contend that as the value of each tract is not placed in the column headed " Value of Land," it goes for nothing, the assessment as to it is void, and cites Terrill v. Graves , 18Cal. 149, in which case the Court held that an assessment in gross of several city lots, was not a legal assessment. That is not at all like this case. The description and value of each tract is set down in the assessment in this case, but not in the proper column.
It seems that the objection of counsel that the values of the ranchos are not stated in their proper column, is hypercriticism. The description runs in columns " Des. of property," " 3,166 acres of land, known as the Chorro Rancho, at $ 4--12,664; 4,389 acres of land, part of San Luisito Rancho, at $ 4--$ 16,556; 900 acres of land, part of Corral de Piedra Rancho, at $ 4--$ 3,600; " and in column " value of land" the figures " $ 33,820." The gross amount of taxes was also placed in another column; the tax on the several pieces of real estate not being stated separately anywhere in the assessment roll. In People v. Sierra Buttes Quartz Mining Co. , 39 Cal. 513, Justice Temple says: " We think the objection that the name of the corporation defendant is not found in the proper column under the head of 'Taxpayers' names,' because some portion of the name extends beyond the line of that column, is hypercritical. "
The sameremark, we think, is true of the objection here.
JUDGES: Rhodes, J. Mr. Justice Crockett dissented. Mr. Justice McKinstry did not express an opinion.
OPINION
RHODES, Judge
Action to recover delinquent taxes. In the column of the assessment roll, under the head of " Description of property," are the following entries: " 3,166 acres of land known as the Chorro Rancho, at $ 4--$ 12,664; 4,389 acres of land, part of the San Luisito Rancho, at $ 4--$ 17,556; 900 acres of land, part of Corral de Piedra Rancho, at $ 4--$ 3,600; improvements $ 1,200." In the column headed " Value of land" is the entry, $ 33,320. The Court gave judgment for the plaintiff for the taxes upon the first two tracts of land, at the valuation of $ 12,664 for the first tract and $ 17,556 for the second tract. Both parties have appealed from the judgment. In People v. Sierra Buttes , 39 Cal. 511, the assessment roll contains, in the column headed " Description of property," an entry " Mining implements, cars, tools, iron and steel and supplies, $ 2,000; " then a description of a ditch and flume, followed by the figures, $ 16,000; then a description of two quartz mills, followed by the figures $ 22,000. In the column headed " Value of personal property" there was the entry of the figures $ 40,000. It was held that the different parcels of personal property should have been separately valued; that the figures following those several parcels could not be taken at their valuation, because the statute required the values to be entered in the column provided for that purpose; and that therefore the assessment of those parcels of property was void. The doctrine of that case is decisive of the question presented by the record now before us.