Buswell

Buswell v. Board of Supervisors of Alameda County

Good Law
116 Cal. 351·1897 Cal. LEXIS 550·48 P. 226
Supreme Court of CaliforniaMarch 23, 1897S. F. Nos. 325; 366California1,170 words

Opinion

Lead Opinion

Henshaw, J.

These are separate appeals by different defendants from the judgment and from the order denying a new trial. They may be considered and disposed of together.

The following facts present, in brief, the matter of plaintiff’s complaint: He is a taxpayer of the county of *352 Alameda. Within the time required by law the assessor of the county made his assessment, completed his assessment-book, and duly delivered the latter to the board of supervisors. Upon the first Monday of July, 1895, the board of supervisors met as a board of equalization to examine and equalize the assessment so made, “and did then and thenceforth, until and including the fifteenth day of July, continue from day to day” to equalize the assessment. On the tenth and twelfth days of July two pretended orders of the state board of equalization were entered upon the minutes of the state board and certified to the county auditor, which orders purported to extend the time for the sitting of the county board of equalization until the twenty-sixth' day of July. The state board of equalization never in fact passed or adopted either of these orders, and they were without authority and void. The board of supervisors…

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