Landfield v. Gardner

SHINN, P. J. Plaintiff brought this action to quiet his title to real property which is based upon a tax deed from the state. He named as defendants, Charles Gardner, as administrator with the will annexed of the estate of Annie Blanchard, deceased, James H. Stuart and Isis Smith. Defendant Gardner [321]did not appear and default judgment was entered against him as administrator. Defendant Stuart answered, denying plaintiff’s title and alleging himself to be the owner of the property; Isis Smith also denied plaintiff’s title and alleged herself to be the owner. Under stipulation, her answer was deemed to be also the answer of her husband, Wallace Smith. Findings and judgment were for plaintiff, as the owner and entitled to possession of the land, and that defendants, Stuart, Isis Smith and Wallace Smith had no interest therein. James H. Stuart alone appeals. The record is presented in the form of a settled statement.

Appellant, in his briefs, attacks the validity of the tax deed to plaintiff. He contends that the proceedings leading up to the deed to the state and the deed from the state to plaintiff were defective and invalid in the following particulars: (1) that the amount for which the property was to be sold was stated in the published delinquent tax list to be $522.32, whereas the correct amount was $523.51, an understatement of $1.19; (2) that “the published notice says ‘Taxes,’ ‘Assessments, ’ ‘Penalties’ and ‘Costs.’ If there were no assessments in the record, this was an imposition and wholly invalid”; (3) “No proper affidavit to delinquent publication and assessment roll. This is absolutely essential”; (4) “There is no sufficient affidavit—No venue”; (5) “High School Levy excessive”; excess charges of $449,103.03 being listed as the total of ‘ ‘ Collection charge against personal property, Los Angeles High School District, for which no levy was made. ’ ’ Another point is made, namely, that the complaint was insufficient in that it did not state the various steps in the taxation proceedings leading up to the execution of the deed to plaintiff.

The settled statement, after setting forth the evidence introduced by plaintiff, consisting of the tax deeds and proof of plaintiff’s purchase, recites that the defendants introduced, (1) general tax schedules of the county of Los Angeles for the year 1931-2; (2) affidavit of the county auditor to the assessment roll for the year 1931; (3) assessment roll, Los Angeles County, for the year 1931, “with special reference to assessment No. 20695 against Annie Blanchard”; (4) delinquent assessment roll for the year 1931; (6) “Postal receipt for mailing of the assessment of 1931-1936.” The settled statement also recites that plaintiff introduced into evidence a deed of Minnie K. Currant, which purported to convey the real property in question to James H. Stuart, and also a