Los Angeles herald., 1893-01-06
THE CAVEAT EMPTOR DOCTRINE
1t Applies in the Case of Double
Tax Collection.
Important Proceedings Yesterday of
the Supervisors.
District Attorney Dilion's Opinion
In an Important Case-Rou-
tine Business Which Was
Disposed of.

The board of supervisors had busy
session yesterday, gathering up the
threads of business.
The matter of the demand of Tax Col
lector Whitney, at the request of the
purchasers of certain delinquent prop
erty to have the amount of their pur-
chase money refunded to them, $73.03,
being case OF double collection, was
considered, and an opinion by District
Attorney Dillon, reporting adversely on
the demand, was read. In accordance
with it the board disallowed the claim.
The opinion of the district attorney,
the firse he has given to the board, was
as follows:
The doctrine of caveat emptor ap-
plies in it's strictest sense 10 purchasers
at tax sales. They are couclusively pre-
sumed to know the law. They know
that if the assessment is fatally de-
fective, if the property ia not subject to
taxation, or if the taxes have been paid,
they will obtain no title, and If they fail
to investigate these questions they pur-
chase at their peril, and il the title fails
they have no remedy.
The decision in the case of Loomis vs..
The County of Los Angeles, decided in
80 California, 456, is conclusive of the
legal right of the claimants in this case.
In that case certain lands were sold
by the tax collector to the plaintiff for
delinquent taxes. 1t subsequently ap-
peared that the title was fatally de-
fective, and consequently the plaintiff
took no title to the land. After this
~1o1 ~
tion to recover from the county the
amount paid by him, basing his right
to recover on section 1904 of the Politi-
cal Code.
The court say: That section does not
apply to case of this kind. There is
no rule authorizing the plaintiff to re-
cover.
The case of Loomis We. Los Angeles
county is conclusive as to this claim. 1t
can make no difference whether the
title fails by reason OF a defective as
sessment or by reason OF the taxes hav-
ing been paid by the owner of the realty.
In either event the purchaser at the tax
sale has no remedy. There is in this
case no valid claim against the county.
Again, you cannot return this money
without serious loss to the county,
Taxes, when collected, are apportioned
to the several funds for which the levy
was made. If you direct the money
paid by the holder of the certificates to
be returned to him, that portion of the
tax which has been distributed to the
state, school, district and township
fund is an absolute loss to the county.
HENRY @. DILLON, Dist. Atty.
A. j. UTLEY, Deputy.
Mr.. White was allowed to withdraw
his petition for reversion to acreage of
lots in the Witte tract.
On motion of Supervisor Forester
1000 was transferred from the salary
fund to the current expense fund, and
$2500 was transferred from that fund to
the Worlds Columbian exposition fund.
The petition of G. Seaver for reversion
to acreage OF lots in the Seaver tract was
granted.
The matter of closing Second street in
the Lankershim tract was continued
until January 21st.
A hearing in the matter of the appli-
cation of M. Lawrence of Arcadia for
saloen license was set for January 21st.
Upon the application of the county
treasurer for telephone, on motion of
Supervisor Henley, the treasurer was
requested to use the telephone in the
auditors Office.
The protest of L. Stanton and p. E.
King, ex-justices of the peace, and F. P.
Hardie, ex-constable, against turning
over their offices, was referred to the
district attorney for his opinion.
The board granted the petition OF the
Southern California Railroad company
for franchise to build spur track
across North avenue, in the Nadeau
tract