The record-union., 1899-10-30
SUPREME COURT DECISIONS.
SYILABI.
SYLLABI.
q. A, No. 503-Department One-Filed
October %, 1899

| q. A, No. 503-Departmen One-Filed
October %, 1899
| Adolph Remish, ct al, respondents;
/ William A. Hartwell, City Treasurer,
| William Hayes, intervenor, appellants.
Mandate to enforce compliance with the
provisions of the act of February IT.
1898 (Stats 1893, p. 49, Affirmed
Section of the Act, after providing
for the sale Of the land to satisfy the
amount of the bond in case of delin-
quency in its payment declares that
"the City Treasurer shall have and
shall act thereafter with all the powers
, and duties of the Tax Collector in the
| collection of unpaid State and county
taxes, and shall forthwith proceed to
advertise and sell said lot or parcel Of
land by proceedings in all respects the
same as are provided by law for the
| collection of delinquent State and
county taxes" In 1895, Section 3771 Of
| the Political Code was amended by pro-
viding that, instead of selling the land
at auction, the property upon which
the taxes We're delinquent shall by
operation of law and the declaration
of the Tax Collector be sold to the
State, and said Tax Collector shall
make an entry Sold to the State on the
delinquent assessment list opposite the
tax"
Held, that the provision in section ;
was to enable the contractors to re-
ceive the amount of the assessment as
the several installments should mature
and to provide means for enforcing it's
collection in case of delinquency; that
the provision for a sale of the land at
public auction to anyone who would
pay the assessment was an efficient
mode of securing such payment, but,
if instead thereof the land should be
struck off to the State with no power
for it's sale within five years, and no
fund from which to pay the amount
for which the sale was made, there
would be no means by which the con-
tractor could receive his payment, and
the entire purpose of the Act would be
frustrated; that, therefore, the above
amendments to the Political Code in
1895 are inapplicable to the provisions
of the Act of 1893 and inffective to
carry it's objects into effect. Held.
therefore, that the sale Of land for de-
linQuency in the payment of the bond
is to be made according to the pro-
visions of the law for the cvolIection
and enforcement of taxes at the date
of the act
The provision in the statute that the
issuance of the bond is conclusive evi-
dence of the validity of the lien was
without the power of the Legislature
to enact. McCready VS. Sexton. %
Iowa, 3S9 The provision, however.
that the issuance of the bond is con-
elusive evidence of the Regularity of
all proceedings prior thereto is not
invalid. Such provision in a statute is
held to apply only to proceedings to be
had after the right and power to sell
are acquired. Doughty VS.. Hope, 3
DEMO, 2493, Ensign VS.. Barse, 1O7 n.
Y, 329
The contract for doing the work pro-
vided ''the work to- be commences
within ten days from the date thereof
and its completion to be within $40
days thereafter. Held, that this nro
vision was sufficient compliance with
the statute. Palmer VS.. Burnham. 100
Cal, 364.
(Sac., No. 513-Department Two-Filed
October 25. 1S99.)
California Navigation and Improve
ment Company, appellant; Union
Transportation Company, respondent.
Injunction. Reserved
Evidence alone of an intention to
dedicate to particular use cannot be
considered as implying an intention to
dedicate to another and entirely diff
ferent use. There is no principle of
L., =; ;aI, Il