California Supreme Court, 1875

Hancock v. Whittemore

Hancock v. Whittemore
California Supreme Court · Decided July 1, 1875
50 Cal. 522
Hancock v. Whittemore

Cases that cite this one

4 later published cases cite this decision.

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Opinion of the Court

By the Court :

An assessment for the improvement of a street is a municipal tax, and the property owner is brought into relations with the proceedings which are initiated by the resolution of intention, only when the tax is levied; that is to say, when the assessment is made and issued.

The assessment was issued after the death of H. M. Whittemore. The tax thus assessed did not constitute a claim against the estate of H. M. Whittemore which was required to be presented for allowance. (People v. Olvera, 43 Cal. 492.)

Judgment affirmed.

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