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31 Cal. 210

People v. Cohen

California Supreme Court

Decided July 1, 1866

California Supreme Court · decided 1866-07-01

<p>Appeal from the District Court, Seventh Judicial District, Napa County.</p> <p>The facts are stated in the opinion of the Court.</p>

Relies on People v. Shearer

Good law ✅— No negative treatment on recordhow we know

Decided 1866-07-01

How this case has been cited

Cited by 5 later decisions — most recently February 1992

5 state decisions

2018661870188018901900191019201930194019501960197019801990decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

By the Court, Sanderson, J.:

¶1Action for taxes against defendant and certain real estate described in the assessment as “ claim to and possession of six hundred and nine acres of land in Suscol Valley, particularly described as follows,” etc.

¶2The defendant, by way of defense, averred that the land was public land of the United States, and therefore exempt *211from taxation. Plaintiff moved for judgment bn the pleadings and obtained it, and the defendant has appealed.

¶3The land itself is not taxed, but. the defendant’s claim and right of possession is taxed. The. question presented is therefore precisely the same which we considered and determined in the case of The People v. Shearer, 30 Cal. 645. Upon the authority of that case the judgment is affirmed.

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