Bell v. County of Los Angeles

This is an action to recover from the respondent County of Los Angeles the sum of $370 paid to the tax' collector of said county.

A parcel of real property was assessed for taxes in the name of Herman Heaeker for the years 1917, 1918, 1919, 1920, 1921, and 1922. The taxes for the year 1917 were not paid and in 1918 there was noted on the assessment-roll opposite the property “sold to the State.”

In July, 1922, the tax collector, pursuant to the provisions of section 3771a of the Political Code, offered the property for sale at public auction. In the course of the bidding appellant bid the sum of $370 and the property was struck off to him. Appellant bid this amount to the tax collector, who in due course paid the money into the county treasury. After the sale and after the money vas so paid to the tax collector appellant learned that the property attempted to be sold to him by the tax' collector was vacant public land and that in the year 1917 and at all times thereafter title to the property was vested in the United States government. The records of the United States Land Office show that between 1916 and 1923 no person had any interest in the land in question by reason of any…