City & County of San Francisco v. Phelan

Idle Recitals in Assessment Roll—Tax—Revenue—Assessment Roll.— Action to recover a personal property tax. The assessment was made to defendant by name.

Held: A recital in the assessment book under the head “Description of Property,” that “the property is assessed to parties listed, and to all owners and claimants known or unknown,” was an idle recital, and did not vitiate the assessment.

Id.—Cases Distinguished.—This case differs in principle- from the case of Hearst v. Eyglestone, 55 Cal. 365, and the cases therein referred to. Evidence—Finding.—In making the duplicate assessment roll or a certified copy prima fade evidence of a right to recover, the statute makes the roll or the copy some evidence that the ¡person named did own the property specified.

Held: Therefore, notwithstanding the testimony of the defendant that he did not have any money at the time of the assessment, the finding of.the Court below on this point against the defendant will be sustained.