Rollins v. Wright

Temple, C. Appeal from judgment and order refusing new trial.

This action is to quiet title to lots in San Francisco. Plaintiff claims under tax collector’s deeds, and all the questions in the case are as to the validity of such deeds.

There are four tax deeds, — three based on sales made in 1882 for the assessments made in 1881, for the fiscal year ending June 30, 1882, to A. F. Hinchman, the fourth on a sale made in 1880, for an assessment for the fiscal year ending June 30, 1880.

The deeds were read in evidence, against defendant’s objections, which were as follows, so far as urged on this appeal: 1. The certificates of sale were not filed in the office of the county recorder; 2. No notice of the application for the .deeds, under section 3785 of the Political Code, was given; 3. The assessment and sale were not for any fiscal year; 4. No title or claim of title was shown in A. F. Hinchman, to whom the property was assessed.

And it is further claimed here,—although such points were not made in the court below, — 1. That defendant is a purchaser for value without notice; and 2. The sale was under a local statute which violated section 25, article IV., of the constitution, and is therefore void.

The respondent contends that the tax deeds are conclusive upon all these points.

Section 3786 of the Political Code provides that the deed shall recite, and that the recitals shall be primary (prima facie) evidence of their truth, eight enumerated facts: 1. The assessment; 2. Equalization; 3. Tax levy; 4. Non-payment of tax; 5. The property was regularly sold; 6. Has not been redeemed; 7. Grantor was proper officer to execute deed; and 8. When sold to pay tax on personalty, that owner of the property was liable for the tax.

[397]The next section makes the deed “ conclusive evidence of the regularity of all other proceedings, from the assessment by the assessor, inclusive, up to the execution of the deed.”

The first of the above sections has the effect, as to matters required to be recited in the deed, to shift the burden of proof, but leaves the owner of the property free to establish by proof that such facts do not exist. As to other matters the deed is made conclusive.

We see no valid objection to these provisions. If the property-owner held property which was liable to taxation, which had been properly assessed, for a tax duly levied, which had not been paid, but allowed to become delinquent, and the property had been sold as required by law, and not redeemed, there is no hardship in providing that he shall not take advantage of mere irregularities which did not affect his substantial rights, to avoid the effect of his delinquency.