Horack

This is an appeal from an order granting a petition for writ of mandate in which the trial court ordered the Franchise Tax Board to return to petitioners certain monies which had come into their possession by reason of the arrest of petitioners on a narcotics offense.

The facts of the case are as follows: A neighbor called the police and advised that three “hippie type” persons had entered what she believed to be a vacant residence next door. The police first went to the home of the neighbor-informant, but found that she had departed. The officers then *366 went to the house in question, and, by looking through the windows, saw that it was unfurnished except for a large stereo unit which was playing. The police knocked, identified themselves and entered through an unlocked door, guns drawn, looking for the persons who had reportedly entered the house. They found no occupants but did find two pounds of marijuana and one pound of hashish, together with $12,000 in cash. It was the opinion of the officers that the quantities of narcotics were such that they were possessed for sale. Thereafter, the three occupants of the house were arrested for possession of the narcotics.…

I concur in the judgment of reversal on the ground the use of mandate to recover taxes allegedly illegally assessed or collected is proscribed by article XIII, section 15, of the Constitution and section 19081 of the Revenue and Taxation Code.

Respondents’ petition for a hearing by the Supreme Court was denied August 18, 1971.

This is an appeal from an order granting a petition for writ of mandate in which the trial court ordered the Franchise Tax Board to return to petitioners certain monies which had come into their possession by reason of the arrest of petitioners on a narcotics offense.

The facts of the case are as follows: A neighbor called the police and advised that three "hippie type" persons had entered what she believed to be a vacant residence next door. The police first went to the home of the neighbor-informant, but found that she had departed. The officers then went to the house in question, and, by looking through the windows, saw that it was unfurnished except for a large stereo unit which was playing. The police knocked, identified themselves and entered through an unlocked door, guns drawn, looking for the persons who had reportedly entered the house. They found no occupants but did find two pounds of marijuana and one pound of hashish, together with $12,000 in cash. It was the opinion of the officers that the quantities of narcotics were such that they were possessed for sale. Thereafter, the three occupants of the house were arrested for possession of the…