Young v. Patterson

[470]

TAGGART, J.

These actions were brought to establish the right of plaintiffs to redeem certain real property after sale to the state for delinquent taxes, and a sale and conveyance by the state to the defendant Patterson. No. 545 against Patterson, the purchaser from the state, is to declare the sale and deed to him void; and No. 546 against defendant Wagner, as auditor of San Bernardino county, is for a writ of mandate to compel him to furnish an estimate of amount necessary to redeem and his authorization to the treasurer of the county to receive from plaintiffs the money required for the redemption of the property.

Judgment in No. 545 is for defendant upon failure of plaintiffs to amend their complaint after demurrer sustained; and, in No. 546, is for defendant after issue joined, and the case heard upon stipulation of facts. Appeal is from the judgment in both cases, and the appeals are submitted upon the same briefs.

The lands in question were regularly assessed, and taxes thereon levied and returned delinquent for the years from 1894 to 1900, inclusive, and thereafter said lands sold to the state for nonpayment of such taxes in the year 1901, and again sold to the state in the years 1902 and 1903 for delinquent taxes, and the deeds therefor properly issued to the state, after the expiration of five years from the dates of the respective sales. Thereafter, pursuant to a proper authorization and direction by the state controller, the tax collector of San Bernardino county, after notice regularly given as provided by section 3897 of the Political Code, sold the property at public auction to the defendant Patterson, who immediately paid the amount of his bid in full, and three days thereafter the money was paid into the county treasury and apportioned to the funds to which the law required. The sale was made and the money paid on November 2, 1907, the money apportioned November 5, 1907, and the deed from the state delivered to Patterson on November 9, 1907, all of which days were holidays by virtue of proclamation by the governor of the state, the right of the governor to so create holidays not being questioned.

On November 6, 1907, plaintiffs tendered to Patterson the full amount paid by him, with interest and expenses; and on the same day made a similar tender to the tax collector,