Hancock v. Whittemore
50 Cal. 522
Opinion
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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Hancock v. Whittemore, 50 Cal. 522 (Cal. 1875).
50 Cal. 522 (Hancock v. Whittemore) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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