Ballerino v. Mason

Belcher, C. C. This is an action to recover damages for alleged violation of official duty.

The facts stated in the complaint are in substance as follows: The plaintiff for twenty years has been the actual occupant and sole owner of a tract of land in Los Angeles County, containing 134 acres. During the time plaintiff has been such owner, the said tract of land “has never been of a higher actual value for agricultural purposes than from $150 to $250 per acre”; and “said tract of land has never been of higher actual aggregate value for agricultural purposes than from $20,100 to $33,500.”

At the general election held in November, 1886, the defendant Mason was duly elected county assessor in and for Los Angeles County, and thereupon, as such officer, he took the oath and executed the bond required by law, and the other defendants became his sureties on the bond.

For the fiscal year 1887, Mason, as such assessor, “ did willfully, and against law, levy an assessment on the said tract of 134 acres of land, property of this plaintiff as aforesaid, at the unlawful and false valuation of $96,200”; which was $62,700 above the actual and lawful valuation of said property, and the said Mason “did thereby extort from this plaintiff unlawfully the sum of $940.50, by way of taxes, in violation of law, and to this plaintiff’s dam. age of the sum of $940.50.”

Then follows a similar averment that for the fiscal year 1888, defendant Mason, willfully and against law, assessed the plaintiff’s said tract of land “at the false and unlawful valuation of $100,500, and that this valuation was $67,000 above the actual and lawful value of the said tract of land, and that said defendant C. 0. Mason, in his official capacity as such assessor, did thereby extort from this plaintiff the sum of $804 by way of taxes, in violation of la,w, to this plaintiff’s damage of $804.”

The prayer is that plaintiff have “judgment upon the said official bond of the defendant C. C. Mason, as asses[449]sor, and that plaintiff do have and recover of and from defendants thereupon the sum of $1,744.50 damages, and plaintiff’s cost of this action.”

A general demurrer to the complaint was interposed and sustained, and plaintiff declining to amend, judgment was thereupon entered dismissing the action. From that judgment the appeal is prosecuted.