County of Santa Barbara v. Savings & Loan Society

■THE COURT.

Said defendant is a corporation doing business in the county of Santa Barbara. The other defendants are the First National Bank of Santa Barbara, a corporation, J. W. Calkins, William H. Crocker, and R. B. Canfield.

This action was brought by the county of Santa Barbara to recover certain state, county, road, and school taxes levied upon a mortgage interest of said Savings and Loan Society, one of the defendants, in a tract of land situate in said county, known as part of the Rancho Corral de Quati. The taxes sought to be recovered are the second installment of school taxes of certain school districts for the fiscal year 1896, and the entire state, county, road, and school taxes for the years 1897 and 1898.

Demurrers of the several defendants were sustained to the original complaint, which was afterwards amended, and said demurrers being sustained to the amended complaint, and the plaintiff declining to further amend, judgment was rendered for the defendants, and plaintiff appeals.

[464]

The demurrers of the First National Bank and of Canfield are general. Crocker’s demurrer is general, and also that plaintiff has not legal capacity to sue. The demurrers of the Savings and Loan Society and of Calkins are general, also that plaintiff has

not

legal capacity to sue, and that the complaint is uncertain, and that it is ambiguous in certain specified particulars.

Section 3764 of the Political Code requires the tax-collector to publish the delinquent list on or before June 5th, each year, and section 3765 requires that he append thereto a notice that unless the taxes delinquent are paid, together with the costs and penalties, the real property upon which such taxes are a lien will be sold. Section 3767 requires that the publication must designate the day and hour when the property will, ‘ ‘by operation of law, be sold to the state, ’ ’ the place of sale being the tax-collector’s office.

By section 3771 of the same code it is provided, in substance, that on the day and hour fixed for the sale the property delinquent “shall by operation of law and the declaration of the tax-collector be sold to the state,” and he shall make an entry opposite the tax, “Sold to the state,” and he shall be credited with the amount thereof in his settlement; provided, that on the day of the sale the owner or person in possession may pay the taxes, penalties, and costs due thereon, “and provided, further, that when the original tax amounts to the sum of three hundred dollars or more upon any piece of property or assessment delinquent, the