People v. Morrison

Crocker, J. delivered the opinion of the Court—Cope, C. J. and Norton, J. concurring specially. This is an appeal from a judgment for taxes, rendered by the County Court of Alameda County. The action was commenced before a Justice of the Peace, to recover the sum of sixty doEars, 'State and county taxes upon a tract of one hundred and sixty , acres of land, occupied by the defendant as a settler upon the pubhe , domain of the United States. Judgment was rendered against the defendant by the Justice of the Peace, from which he appealed to the County Court, where it was affirmed, and he now appeals to this Court, alleging that the property, being a part of the public domain of the United States, is not Hable to be taxed by the State of CaEfomia.

An agreed statement of the facts was filed in the case, by which it was agreed, among other things, substantially, that the land was a portion of the public land of the Hational Government; that the defendant had for a long time been in the actual occupation of it, residing upon, using, and cultivating the same for agricultural pur[79]poses, without claim of title, except such as arises from possession and occupation; that the taxes levied upon the improvements upon the land and defendant’s personal property had been paid, and that the taxes sued for were levied upon the land and not the improvements.

A copy of the assessment appears in the transcript which shows that the property was described as follows: “A tract of land bounded on the north by the lands of D. D. Herrion, on the east by the lands of William Morrison, on the south by lands of Overacker, on the west by the land of Tysonone hundred and sixty acres, valued at $2,000.

The appellant claims that the assessment is void: 1st. As being exempt from taxation by the revenue law. 2d. As being exempt by the compact between this State and the United States, upon which California was admitted into the Union; that the judgment rendered by the Court below is, therefore, erroneous, and should be reversed.

1. Is the property exempt from taxation under the revenue laws of this State ? Sec. 4 of the Revenue Law of 1861 provides, among other things, that “ all property, of every kind and nature whatsoever, within this State, shall be subject to taxation, except: First—all lands and lots of ground, with buildings, improvements, and structures thereon belonging to the State, or to any municipal corporation, or to any county of the State, and all lands belonging to the United States, or to this State; and all buildings and improvements belonging to the United States, or to this State.”