City of Santa Barbara v. Eldred
Before: Garoutte
Synopsis
Action for Taxes — Issue as to Legality — Transfer from Police Court to Superior Court — Construction of Code. —In an action brought in a police court to recover taxes, where the answer raises an issue as to the legality of the tax sought to be recovered, it is the duty of the court to transfer the action to the superior court for trial, under the provisions of section 838 of the Code of Civil Procedure, which applies to police courts as well as to justices’ courts.
Id.—Void Judgment of Police Coort—Appellate Jurisdiction. — Where the verified answer in such action discloses facts which require a transfer of the cause to the superior court, from the time of the filing of the answer the police court is ousted of its jurisdiction to proceed further upon the merits presented by the pleadings, and a judgment rendered therein is void, and the superior court has no appellate jurisdiction to try the case.
Id. — Original Jurisdiction or Superior Court — Trial or Appeal upon Merits — Waiver or Irregularity. — The superior court has original jurisdiction in matters involving the legality of a tax, and over an action to recover a tax, the legality of which is put in issue; and where the parties proceed to trial upon the merits in such an action appealed from the police court to the superior court, over which the superior court has no appellate jurisdiction, its original jurisdiction is not affected by the irregular way in which it acquired the jurisdiction over the parties, the consent of the parties to the trial upon the merits being a waiver of the irregularity of procedure.
Municipal Taxation — Power or City Council — Charter op Santa Barbara — Operation or Political Code. — The act of the legislature of March 10, 1874, under which the city of Santa Barbara was incorporated, providing for the levy of an annual tax, not exceeding one per cent, for the payment of bonds and interest and the current expenses of the city, one third to be devoted to the payment of the interest upon and establish a sinking fund for the payment of the bonds, did not repeal section 4371 of the Political Code, providing that the direct taxes imposed by a common council in any one year must not exceed two per cent of the valuation of property within the city, but merely suspended its operation as to the city of San Barbara; and the act of March 15, 1876, amending the act of March 10, 1874, so as to provide that for the payment of the bonds and interest thereon an annual tax should be levied, not exceeding one fourth of one per cent, repealed the portions of the act of March 10, 1874, referring to the levy of taxes for current expenses of the city, and leaves section 4371 of the Political Code as the only limitation on the power of the common council in fixing the rate of the levy of the tax to pay the current expenses of the city; and a levy by the council, at the rate of $1.50, upon each one hundred dollars of taxable property, is not in excess of its power.
Garoutte, J. Action brought in the police court to recover city taxes assessed against the property of appellant. A demurrer to the complaint was overruled, whereupon appellant answered, setting forth, among •other matters, that the common council had no power to levy the tax, that the same was illegal and void, and asking that the action be transferred to the superior court for trial, under the provisions of section 838 of the Code of Civil Procedure. The application for a transfer was denied, and the court proceeded to hear the cause upon its merits, whereupon judgment was rendered for plaintiff for the sum demanded and costs. Appellant took an appeal to the superior court from the judgment on questions of both law and fact, and judgment was again rendered in favor of respondent. A motion for a new trial, based upon a statement of the case, was denied, and this appeal is prosecuted from the judgment and order denying a new trial.
If the answer of appellant, filed in the police court, did not raise an issue as to the legality of the tax sought to be recovered, it follows that the judgment of the superior court was final, and this appeal should be dismissed, but upon an examination of the pleadings, it is apparent that such an issue is presented. In the case of Santa Cruz v. Santa Cruz R. R. Co., 56 Cal. 143, it was incidentally said that there was no provision of law authorizing a transfer of a cause from a police court to a district court, but we cannot subscribe to such doctrine. Section 933 of the Code of Civil Procedure provides: “ All proceedings in civil actions in police courts must, except as in this title otherwise provided, be conducted in the same manner as civil actions in justices’ courts.” In the case of City of Santa Barbara v. Stearns, 51 Cal. 499, the transfer of a cause from the police court to the district court was expressly approved as being authorized under the foregoing section of the code, and there can be no doubt but that the section is sufficiently broad to furnish authority for such a course.
The verified answer of appellant having disclosed facts [381]which required a transfer of the cause to the superior court, from the time of the filing of such answer the police court was ousted of its jurisdiction to proceed further upon the merits presented by the pleadings. (People v. Mier, 24 Cal. 61; City of Santa Barbara v. Stearns, 51 Cal. 499.) Such being the fact, the judgment of the police court was void, and if it possessed sufficient value to entitle it to the dignity of an attack, could have been successfully assailed by defendant in various ways. But entirely disregarding the action of the lower court upon the jurisdictional question, appellant carried the case to the superior court by appeal upon questions of both law and fact, and proceeded to trial upon the merits. The proper procedure certainly would have been for the superior court to have set aside the judgment, and ordered the police court to remand the cause, in accordance with section 838, heretofore cited. Under such a course, the superior court would have obtained jurisdiction of the cause in the regular and orderly way, and upon the right to appeal to this court, there could be no question. The police court had no jurisdiction to try the cause upon the merits, and it necessarily follows that the superior court had no appellate jurisdiction to try the case at all. But the superior court had original jurisdiction of the subject-matter, and the fact that the case gained ingress to it by way other than the front door in no manner affects its jurisdiction to hear and determine the cause. Having jurisdiction over the subject-matter, the court obtained jurisdiction over the parties, when, without objection, they proceeded to trial upon the main issue, and then its jurisdiction became complete.
More from California Supreme Court
- People v. Wende (1979)
- People v. Watson (1956)
- People v. Superior Court (Romero) (1996)
- People v. Kelly (2006)
- Auto Equity Sales, Inc. v. Superior Court (1962)
- Aguilar v. Atlantic Richfield Co. (2001)
- People v. Lewis (2021)
- In Re Estrada (1965)
- Denham v. Superior Court (1970)
- People v. Marsden (1970)