González v. Pirazzi

<p>Taxation — -Valuation of Property — Assessment.—Whenever a tax is levied upon the basis of a valuation of property the assessment is an indispensable prerequisite without which all subsequent proceedings are null and void, and in making the assessment the provisions of the statute under which it is to be. made must be observed.</p> <p>Id. — Assessment.—According to sections 298, 309 and 315 of the Political Code as in force on March 5, 1901, the original assessment of a property for pur: poses of taxation, made and notified to one of the owners only, is null and void.</p> <p>.Id. — .Agent—Possession—Personal Property. — Section 293 of the Political Code applies to agents and to those who hold possession in the name of others, but not to one of several owners in common. The said section refers only to personal property.</p> <p>'Id. — Notification to Owner. — When there are several owners of a property each of them is entitled to notice of some kind, it being the theory of section 336 of the Political Code that notice must be given to the owners, to their family, if the latter are on the place, or be put into the hand of witnesses w7hen the owners are not to be found.</p> <p>'Ownership in Common — Bad Paith — Prtiits, Eents and Profits — Damages.— When in a suit for the recovery or acknowledgment of interests in common it is not shown that the defendants possessed in bad faith, a claim for fruits, rents, profits or damages will not be sustained.</p>