Wallace
McGrath v. Wallace
Opinion
Lead Opinion
Britt, J.
Action to quiet title to a parcel of land in the city of Sacramento. On a former appeal it was held that plaintiff’s claim of title by adverse possession was not supported by the facts, and a judgment in her favor was reversed. (McGrath v. Wallace, 85 Cal. 622 .) Upon a new trial the plaintiff relied on certain tax titles; it appeared that on December 26, 1864, there was a sale of the land in controversy under decree of the former district court, for street taxes levied by the city in the year 1863; and again, on September 25, 1865, the land was sold under a similar decree for city taxes levied for the fiscal year 1863-4. Said decrees respectively were en *551 tered in actions, prosecuted in the name of the people, against the owner—now the defendant here—and the land itself, to subject the land to sale for the taxes delinquent thereon, bio question is made as to the relative value of the tax liens declared by the two decrees, or as to the effect of the second sale upon the former. At the tax sale of December 26, 1864, three persons— Turton, Knox, and Ryan—were joint purchasers, and whatever interest they acquired passed afterward to plaintiff. At the sale of September 25, 1865,…