Morris
Morris v. Poundstone
Opinion
Lead Opinion
Seawell, J.
Defendants appeal from a judgment of the Superior Court of Colusa County annulling a reapportionment by the board of supervisors of that county of assessment number 5 of Reclamation District No. 108, in so far as that assessment, as originally levied, affected tract number 109. Tract 109 contains 3,120 acres. In 1923 it was duly and properly assessed for assessment number 5 for $197,538.63. In 1925 bonds in the sum of over $3,000,000 were issued upon assessment number 5. Plaintiff is the holder and owner of some of these bonds, so secured.
The facts giving rise to the present controversy are as follows:
In June of 1931, the county treasurer of Colusa County, as trustee of the bond fund of Reclamation District 108, acquired the title to tract 109, containing 3,120 acres, for the nonpayment by the owner of the call of April 1, 1930, of assessment number 5. In 1936 the county treasurer purported to purchase the title of the state to three small parcels of land designated as tracts A, B and C, all included within the exterior boundaries of tract number 109. The total acreage of these three tracts was about 280 acres. These three tracts were located approximately in the middle of…