Hancock v. Whittemore
Synopsis
Assessment foe Stbeet Impeovements.—An assessment for the improvement of a street in a city is a municipal tax, and in San Francisco the property owner is not brought into relations with the proceedings resulting in the assessment, until the tax is levied, which is when the assessment is made and issued.
Claim against an Estate.—If an assessment for the improvement of a street in San Francisco is made after the death of the property owner, the tax assessed is not a claim against his estate which is required to be presented to the administrator for allowance.
By the Court : An assessment for the improvement of a street is a municipal tax, and the property owner is brought into relations with the proceedings which are initiated by the resolution of intention, only when the tax is levied; that is to say, when the assessment is made and issued.
The assessment was issued after the death of H. M. Whittemore. The tax thus assessed did not constitute a claim against the estate of H. M. Whittemore which was required to be presented for allowance. (People v. Olvera, 43 Cal. 492.)
Judgment affirmed.
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