California Supreme Court, 1866

People v. Cohen

People v. Cohen
California Supreme Court · Decided July 1, 1866 · Sanderson
31 Cal. 210
People v. Cohen

Cases that cite this one

4 later published cases cite this decision.

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

By the Court, Sanderson, J.:

Action 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.

The 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.

The 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.