Kings County v. Johnson

This is an appeal from a judgment awarding a peremptory writ of mandate, entered upon an order overruling a demurrer to the petition — the defendant declining to answer.

The petition shows that defendant was and is tax collector of Tulare county, the affiant being tax collector of Kings county. That Kings county was created May 29, 1893. That the fifteenth section of the act creating the county reads as follows:

June 29,1893, affiant, as tax collector of Kings county, demanded from defendant that,, as tax collector of Tulare, he furnish, assign, and transfer to said affiant a complete list of the unpaid taxes assessed and levied during the year 1892 on property within the boundaries of the county of Kings; that defendant utterly refused so to do, but on the contrary proceeded to collect such unpaid taxes to the amount of thirteen hundred dollars, which he now holds in his possession and refuses to deliver to the tax collector of the county of Kings. Wherefore, petitioner demands a writ of mandate commanding said defendant to furnish such list.

An alternate writ was issued commanding defendant, as tax collector of Tulare county, to furnish such list and to deliver- to affiant,…