San Joaquin County v. Harris

Ninth Circuit

San Joaquin County v. Harris

88 F.2d 541, 1937 U.S. App. LEXIS 3189

CourtCourt of Appeals for the Ninth Circuit

DecidedFebruary 11, 1937

DocketNo. 8075

StatusPublished

Cited by1 cases

This text of 88 F.2d 541 (San Joaquin County v. Harris) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

San Joaquin County v. Harris, 88 F.2d 541, 1937 U.S. App. LEXIS 3189 (9th Cir. 1937).

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Opinion

WILBUR, Circuit Judge.

The appellant applied to the court in an equity receivership of the property of the Harris Harvester Company for an order directing the receiver to pay taxes due to it, which had been assessed upon personal property belonging to the Harris Harvester Company. The trial court denied the petition, and at the time of ordering a 20 per cent, dividend upon certain unsecured merchandise claims aggregating $43,344.82, and upon unpaid commissions of $2,814.99, declined to order any payment whatever to the County of San Joaquin, stating in his order “that the claim of said County of San Joaquin for taxes is without merit either as a preferred or a general claim.” Personal property taxes due the county were a lien upon the real estate of the taxpayer. Cal. Political Code § 3717. This real estate was also subject to a trust deed. It was sold under the trust deed to F. K. Woll and M. D. Clelland. The purchasers have paid the taxes in question, hence the appeal has become moot, notwithstanding the fact that the taxes were paid under protest.

Appeal dismissed.

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WILBUR, Circuit Judge.

The appellant applied to the court in an equity receivership of the property of the Harris Harvester Company for an order directing the receiver to pay taxes due to it, which had been assessed upon personal property belonging to the Harris Harvester Company. The trial court denied the petition, and at the time of ordering a 20 per cent, dividend upon certain unsecured merchandise claims aggregating $43,344.82, and upon unpaid commissions of $2,814.99, declined to order any payment whatever to the County of San Joaquin, stating in his order “that the claim of said County of San Joaquin for taxes is without merit either as a preferred or a general claim.” Personal property taxes due the county were a lien upon the real estate of the taxpayer. Cal. Political Code § 3717. This real estate was also subject to a trust deed. It was sold under the trust deed to F. K. Woll and M. D. Clelland. The purchasers have paid the taxes in question, hence the appeal has become moot, notwithstanding the fact that the taxes were paid under protest.

Appeal dismissed.

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Bluebook (online)

88 F.2d 541, 1937 U.S. App. LEXIS 3189, Counsel Stack Legal Research, https://law.counselstack.com/opinion/san-joaquin-county-v-harris-ca9-1937.

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