Crichton
Z. Russ & Sons Co. v. Crichton
Opinion
Lead Opinion
Belcher, J.
This action was brought to enjoin the defendant, as tax collector of the county of Humboldt, from executing to the state of California, and filing for record in the office of the county recorder of the county, tax deeds for the lands described in the complaint. Three causes of action are set forth in the complaint, to each of which a general demurrer was interposed and sustained. Thereupon judgment was entered that the plaintiff take nothing by the action, and from that judgment it has appealed.
The facts stated in the complaint are in substance as follows:
The lands described in the first cause of action were all state lands, and are designated as parcels 1, 2, 3, and 4.
The state made a partial sale of the lands, and on *697 receiving twenty per cent of the purchase price issued its certificates of purchase therefor. After the issuance of the certificates of purchase, and prior to the issuance of the patents, certain taxes were levied upon the said lands, which became delinquent, and after due proceedings had the lands were sold to the state for the taxes due and unpaid thereon, together with the costs and charges. The lands designated as parcels 1, 3, and 4 were sold to the…