Southern California Bond & Finance Corp. v. Mathes

CURTIS, J.

This action was brought to quiet title to

two city lots situated in the city of San Diego. The plaintiff was the record owner thereof and the defendant relied upon a tax deed issued to him by the tax collector of the county of San Diego. The proceedings, which form the basis for the issuance of the tax deed to the two lots involved herein, were substantially the same or similar to those which were held to be invalid in an opinion this day rendered and filed in the case of

Gottstein

v.

Kelly

(L. A. No. 8727),

ante,

p. 742 [276 Pac. 347]. In one respect the facts in the Gottstein ease differ from those in the present action. In that case, in the notice of sale, the words “Taxes, percentage and costs” were inserted in place of the words “Taxes, penalties and costs,” as provided by the statute. No such defect in the notice of sale in the present action was shown to have existed. Therefore, what was said in

[751]

the Gottstein case upon that phase of the ease, would, of course, not be applicable to the present action. The other points, however, considered in that case are precisely the same as those relied upon by the respondent in this action, and were decided adversely to respondent’s contentions.

The respondent in the present action, however, makes the additional claim in support of the judgment sustaining his tax deed, that the plaintiff’s assignor, who was the owner of the lots at the time they were sold for delinquent taxes, waived all right to object to said tax sale. The facts and circumstances under which this claim of waiver is made are briefly these: L. S. Everts was the owner of said lots at the time they were assessed for taxes in 1918, and he continued to be such owner until after said lots were sold for taxes in 1924. Within the statutory time prior to said tax sale, Everts received by registered mail from Herbert S. Croghan, the tax collector of said county, a copy of the printed notice of sale required to be given by the tax collector pursuant to the provisions of section 3771 (2) of the Political Code, and on receipt thereof he mailed to said tax collector a reply written on the reverse side of said notice, as follows: