Tully v. Bauer (1877) · DecisionDepot

Tully v. Bauer

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

California Supreme Court Jul 1, 1877 No. No. 4999Published

Before: Coubt

AI Brief

AI-generated · verify before citing

Holding. The court held that a delinquent tax list publication in a newspaper supplement is insufficient under the Revenue Act of 1857 if the supplement is not circulated generally with the newspaper.

Issues

Whether a publication of a delinquent tax list in a limited-circulation supplement satisfies the requirements of the Revenue Act of 1857.
Whether a defendant may challenge a Tax Collector's deed based on a failure to comply with statutory publication requirements.

Disposition. Affirmed

Quotations verified verbatim against the opinion

“The publication in this case does not conform to the statute, and therefore is insufficient as a notice of the time of sale.”

Synopsis

Publication of Delinquent Tax List.—When a statute requires that the delinquent tax list, together with the time and place of sale of the property for the delinquent tax, shall be published in a paper in the city or county, or in a supplement to such paper, such list, time, and place, if published in a supplement, must be published in one the circulation of which is coextensive, with that of the paper both in and out of the city and county.

Defense against a Tax Deed.—If a delinquent tax list, and time and place of sale of property for the delinquent taxes, are not published as required by the Statute of 1859, the defendant may, under said statute, avail himself of the same as a defense in an action of ejectment brought against him by one claiming under a tax deed.

in support of the point that the publication was sufficient, cited Haskell v. Bartlett, 34 Cal. 284; Chandler v. Spear, 22 Vt. 388; Brown v. Hutchinson, 11 Vt. 569; Clark v. Mowyer, 5 Mich. 465; People v. Seymour, 16 Cal. 332 ; Perry v. Washburn, 12 Cal. 270.)

H H. Haight, for the Respondents.

By the Coubt : The fifteenth section of the Revenue Act of 1857, as amended in 1859, (Stats. 1859, p. 348) provides that the delinquent tax list shall be published by one insertion, once a week, for three successive weeks, in a newspaper published in the city and county, or in a supplement to such paper; and it is required that the time and place of commencing the sale of the delinquent property shall be designated in such publication. There [489]is no other mode in which the time of the sale can be designated, or the notice thereof given, than by such publication.

In this case the delinquent list was published in a supplement to the newspaper; and it was proven that the supplement was not circulated co-extensively with the newspaper, but was delivered to subscribers and others within the city and county, and not to those without the city and county. It was not the intent of the statute that the list might be published in a single copy, or a limited number of copies, of a supplement to the newspaper ; but that it might be published in a supplement which was distributed for circulation generally with the newspaper. The publication in this case does not conform to the statute, and therefore is insufficient as a notice of the time of sale.

It is urged that the defendant cannot avail himself of this objection as a defense; but in our opinion the point is not tenable. The twenty-third section provides that the party resisting the Tax Collector’s deed may show, among other things : “ Fourth, that at a proper time and place the property was not sold,” etc. The proper time for the sale is the time stated in the publication of the delinquent list made in conformity with the statute. The time cannot be fixed in any other mode.

Judgment and order affirmed.

Tully v. Bauer

AI Brief

Synopsis

More from California Supreme Court

Related research

AI Brief