People v. Kohl

Decided October 15, 1870

California Supreme Court · decided 1870-10-15

Judgment was for plaintiff, and defendant appealed. The other facts are stated in the opinion. The thing taxed is palpably not a subject of taxation. (Hittell, 6154.) It is not the money of the defendant loaned nor is it his money at interest. It is at the best but a debt which may or may not be “solvent,” and if a solvent debt, it should have been so taxed. It is the credit given to Casad upon his purchase of the land which had already been taxed to Kohl.

Good law ✅— No negative treatment on recordhow we know

Decided 1870-10-15

How this case has been cited

Cited by 4 later decisions — most recently July 1937

2 state decisions

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.

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Wallace, 'J.,

¶1delivered the following opinion, Erodes, C. J., concurring:

¶2I concur in the judgment on the ground that no lien, and, consequently, no liability to immediate taxation had accrued upon the note and mortgage at the time they were assessed. I think that the lien is inseparable from the liability itself, and as the statute provided at that time that the lien should attach on the first Monday of March of each year, it follows that the property to be taxed must have been in existence at that time, and that its non-existence at that time, as in this case, is conclusive agajnst the asserted right to impose the tax in question.