Chandler v. Dunn
California Supreme Court Jul 1, 1875 No. No. 4161Published
Before: Niles
Synopsis
Title Acquired by Tax Sale.—The title acquired by the later sale for taxes must prevail over that acquired by a sale for taxes of a prior year.
By the Court, Niles, J.: The plaintiff’s title is derived through a sale for delinquent taxes for the fiscal year 1868-9—the defendant’s through a sale for taxes for the year 1865-6. The facts are substantially the same as in the case of Anderson v. Rider (46 Cal. 138), in which we held that “the title acquired under a tax sale for taxes of a subsequent year must prevail over a title founded on a sale for the taxes of a previous year.” (Dougherty v. Henarie, 47 Cal. 10.)
Judgment reversed. Bemittitur forthwith.
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