Collier v. Shaffer

THE COURT.

The plaintiff filed a verified application for a writ of mandate against the defendant, as auditor of San Diego County, to compel the defendant in his official capacity

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to furnish certain estimates of the amount due in order to redeem certain tracts of land from a sale to the state for delinquent taxes for the year 1889-1890. The defendant as auditor had furnished an estimate which included the following items, —s'tated in the complaint as follows, to wit:—

‘ ‘1. The taxes for the year 1889-90.

1‘ 2. Five per cent penalty on said taxes, as provided by section 3756 of the Political Code as it existed prior to the amendment in 1891.

“3. Costs, as provided by section 3770 of the Political Code, being fifty cents on each tract of land separately assessed.

“4. Interest on the above amounts obtained by adding 1, 2, and 3 together, figured at 7 per cent per annum from the date of sale.

“5. Twenty-five per cent penalty on redemption figured on the amount obtained by adding 1, 2, and 3 together.

“6.

State and county taxes for 1890-91, figured upon the assessed value for that year and at the rate of taxation established for that year.

“7. Five per cent penalty thereon for delinquency obtained by adding 6 and 7 together.

“9. State and county taxes for 1891-92 upon the assessed valuation of that year and at the rate of taxation for that year.

“10. Fifteen and five per cent penalties upon the first and second installments, as provided by section 3756 of the Political Code as amended in 1891.

“11. Interest on the amount obtained by adding 9 and 10 together from January 1, 1892, at 7 per cent per annum.

“12. State and county taxes for the year 1892-93, figured upon the assessed valuation of that year at the rate of taxation for said year.