People v. Sneath & Arnold

By the Court,

Shafter, J. This is an action to recover a tax on personal property levied by the City of Sacramento on the 23d day of June, 1863. The complaint alleges, amongst other things, that the property assessed was within the city limits at the date of the assessment; that it belonged to the firm of “ Sneath & Arnold,” and that it Avas valued at thirteen thousand two hundred and fifty dollars. The answer avers that the firm of Sneath & Arnold was dissolved on the 1st day of January, 1863, and that since that time it has neither owned nor possessed any personal property in Sacramento. The trial was [614]by the Court, and judgment was entered on the findings against Arnold alone. The appeal is from the judgment and from an order overruling the motion of Arnold for a new trial.

The Court has found that the firm was dissolved as alleged in the answer, and that at the date of the assessment there was no personal property in the city possessed by or belonging to the defendants jointly. But it is also found that Arnold at the date of the assessment had in his possession and was the owner of personal property of the value named in the assessment.

First. It is insisted that the assessment was illegal and void for the reason that it was on “ personal property ” in bulk, without any more minute description of the character of the property.

By the eleventh section of the Act incorporating the City of Sacramento, passed April 25th, 1863, (Acts 1863, p. 415,) it is provided that “the manner of making the assessments and roll shall be the same as is described by an Act entitled an Act to provide revenue for the government of this State, approved May 17th, 1861.”e By the sixth subdivision of the twentieth section of the Act referred to, it is provided that no further description of personal property need be given in the assessment roll than that furnished by a statement of its value, and the name of its owner or owners.

The case of People v. Holladay, 25 Cal. 300, cited for the respondents, was an action to collect a delinquent tax under the Act of 1861, entitled “An Act to legalize and provide for the collection of delinquent taxes in the counties of this State,” and the Act is limited by the first section to taxes assessed for the fiscal years ending March 1st, 1859, 1860 and 1861. (Statutes 1861, p. 471.) The decision in the case of People v. Holladay is therefore inapplicable to this.