Case Name: L. C. CHANDLER v. J. J. DUNN et al.
Court: Supreme Court of California
Jurisdiction: California
Decision Date: 1875
Citations: 50 Cal. 15
Docket Number: No. 4161
Parties: L. C. CHANDLER v. J. J. DUNN et al.
Judges: 
Reporter: California Reports
Volume: 50
Pages: 15–16

Head Matter:
[No. 4161.]
L. C. CHANDLER v. J. J. DUNN et al.
Title Acquired by Tax Sale.—The title acquired by the later sale for taxes must prevail over that acquired by a sale for taxes of a prior year.
Appeal from the District Court, Sixth Judicial District, County of Sacramento.
Ejectment to recover lots six, seven and eight in the block bounded by R and S and Fourth and Fifth streets, city of Sacramento.
The defendants recovered judgment, and the plaintiff appealed.
The other facts are stated in the opinion.
Hamilton & Dunlap, for the Appellant.
Ed. M. Martin and McCune & Welty, for the Respondents.

Opinion:
By the Court, Niles, J.:
The plaintiff's title is derived through a sale for delinquent taxes for the fiscal year 1868-9—the defendant's through a sale for taxes for the year 1865-6. The facts are substantially the same as in the case of Anderson v. Rider (46 Cal. 138), in which we held that "the title acquired under a tax sale for taxes of a subsequent year must prevail over a title founded on a sale for the taxes of a previous year." (Dougherty v. Henarie, 47 Cal. 10.)
Judgment reversed. Bemittitur forthwith.