Secombe v. Louis Phillips Estate

MELVIN, J.

Plaintiff, who was the grantee named in certain tax-deeds, sued to quiet title to the lots which were described in said deeds. Separate trials were had and judgments given in favor of defendants John Stigers and Julia A. Ivers quieting their titles as against plaintiff to the parcels claimed by them respectively. It was stipulated at the trial that plaintiff’s only claim of title was under his tax-deeds and that unless said deeds were sufficient to vest title in him, John Stigers was the owner of lot 28 and the northwest 20 feet of lot 29 in block 172 of the city of Bedondo Beach as per map recorded in book 39, page 1 et seq., Miscellaneous Becords of Los Angeles County, and Julia A. Ivers of lot 24 in block 10 of Elysian Heights, in the city of Los Angeles, as per map recorded in book 83, page 55, Miscellaneous Becords of said county. Both defendants offered to pay and did pay into court for plaintiff the amount of the taxes, penalties, interest, and costs due on each piece of property at the time of its sale by the state. The plaintiff appeals from the judgments and from the orders denying his motion for a new trial.

Appellant’s counsel makes the general statement that tax proceedings can no longer be said to be

in invitum,

and that the court “as jealously guards the title of the state now as it formerly did the rights of delinquent taxpayers.” In this regard he cites

Miller

v.

Williams,

135 Cal. 184, [67 Pac. 788] ;

Davis

v.

Pacific Improvement Co.,

137 Cal. 250, [70 Pac. 15] ;

Best

v.

Wohlford,

144 Cal. 734, [78 Pac. 293];

Fox

[163]