City & County of San Francisco v. Lux

McKinstry, J. This is an appeal from a judgment in favor of plaintiff for city and county taxes, and the case is brought here for review upon the judgment roll alone.

[482]The facts of the case as shown by the findings are substantially as follows: —

Jacob Rosenberg and the defendants are the executors of the will of Michael Reese, deceased, who died in Europe in 1878, being at the time of his death a resident of the county of San Mateo, in this State, where, on the 5th of September of the same year, his will was admitted to probate by the Probate Court of that county. -

Letters testamentary upon the will were issued out of that court to the executors; they, qualified , and entered upon the discharge of their duties, and have ever since then conducted the settlement and administration of the estate of the deceased in the court having jurisdiction of the settlement of the estates of deceased persons in the county of San Mateo, and the estate is still in process of settlement therein.

One of the executors, Jacob Rosenberg, is, and has been ever since his appointment and qualification, a resident of the city of Chicago, in the State "of Illinois; another of the executors, the defendant Charles Lux, is, and has been ever since his appointment and qualification, a resident of the county of San Mateo; and the other of the executors, the defendant Joseph Rosenberg, is, and has been ever since his appointment and qualification, a resident of the city and county of San Francisco, in this State.

On the first Monday in March, 1882, the executors had on •general deposit in different banks, situated and doing busiriess in the city and county of San Francisco, the sum of $565,504, of money of the estate, which was assessed for the fiscal year ending June 30, 1883, for city and county taxes, in the city and county of San Francisco, to “Lux Charles' and'J. Rosenberg, executors of M. Reese,” and the city and county taxes mentioned in the complaint were levied thereon.

The same property was assessed to- the executors .for State and county taxes levied thereon in the county of San Mateo for the same fiscal year, which taxes were paid by the executors in pursuance of an order of the Superior Court of the county of San Mateo (where the estate is in process of administration) directing the executors to pay the same.