People v. Hyde
Before: McKinstry
Synopsis
Complaint to Recoves Tax.—A complaint in an action to recover a tax, which, alleges that a portion of the real estate assessed to the defendants belonged to other persons, does not state a cause of action.
Assessment fob Tax.—An assessment for a tax, in which fifteen thousand and eighty acres of land are assessed by quantity and boundaries, excepting th'érefrom a portion thereof before sold, without a description of the excepted portion, is void.
By the Court, McKinstry, J.: Even though it be assumed that the description contained in the assessment is sufficient, the complaint alleges that a large'portion of the lands assessed to the defendants belonged, in fact, to other persons. But the attempted assessment is void. (People v. Cone, ante p. 427.)
Judgment and order reversed.
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