Majority
Headnote
Deed of Grant—Implied Covenant Against Taxes.—The covenant against encumbrances implied from a deed of grant embraces taxes levied for the fiscal year succeeding the date of the grant, which were a lien upon the land as of the first Monday of March preceding the date of the grant.The defendant was the owner of the undivided half of a certain tract of land in Alameda county on the first Monday of March, 1897, and for many years prior thereto, and on March 24, 1897, he made a grant, bargain, and sale deed of his interest in the land to one Jackson. On the next day Jackson conveyed the land to the plaintiffs by a grant, bargain, and sale deed, and the plaintiffs have since remained the owners thereof. The land was assessed to the defendant for the purposes of revenue for the fiscal year commencing July 1, 1897, and taxes were levied thereon for that year by the city of Oakland and the county of Alameda, and on November 29, 1897, the plaintiffs, for the purpose of removing the lien of these taxes from said land, paid the same to the proper officers, amounting to four hundred and twenty-four dollars and eighty-three cents. The present action is brought to recover from the defendant the amount thus paid. Judgment was rendered in favor of the plaintiffs, and the defendant has appealed.
By section 3718 of the Political Code the taxes which were paid by the plaintiffs were a lien upon the land, and attached thereto as of the first Monday of March of that year, and the covenant implied from the defendant’s grant of the land, that
Concurrence
The judgment is reversed, and, the appellant having died since the submission of the appeal, the judgment of reversal will be entered nunc pro tunc as of August 24, 1900.
Van Dyke, J., concurred.
At the oral argument of this cause I was impressed with the soundness of respondents’ posi
I concur in the views expressed by Mr. Justice Harrison, and also in the judgment of reversal.
Cases cited
- Lawrence v. Montgomery 37 Cal. 183 p. 111
- San Gabriel Valley Land & Water Co. v. Witmer Bros. 96 Cal. 623 p. 111