Hancock v. Whittemore

California Supreme Court

Hancock v. Whittemore

50 Cal. 522

CourtCalifornia Supreme Court

DecidedJuly 1, 1875

DocketNo. 4855

StatusPublished

Cited by4 cases

This text of 50 Cal. 522 (Hancock v. Whittemore) is published on Counsel Stack Legal Research, covering California Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Hancock v. Whittemore, 50 Cal. 522 (Cal. 1875).

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Opinion

By the Court :

An assessment for the improvement of a street is a municipal tax, and the property owner is brought into relations with the proceedings which are initiated by the resolution of intention, only when the tax is levied; that is to say, when the assessment is made and issued.

The assessment was issued after the death of H. M. Whittemore. The tax thus assessed did not constitute a claim against the estate of H. M. Whittemore which was required to be presented for allowance. (People v. Olvera, 43 Cal. 492.)

Judgment affirmed.

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By the Court :

An assessment for the improvement of a street is a municipal tax, and the property owner is brought into relations with the proceedings which are initiated by the resolution of intention, only when the tax is levied; that is to say, when the assessment is made and issued.

The assessment was issued after the death of H. M. Whittemore. The tax thus assessed did not constitute a claim against the estate of H. M. Whittemore which was required to be presented for allowance. (People v. Olvera, 43 Cal. 492.)

Judgment affirmed.

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Bluebook (online)

50 Cal. 522, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hancock-v-whittemore-cal-1875.

Opinion

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