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Edition: Lent v. Tillson, April 5, 1879, arises out of an act of the legislature of California, approved March 23, 1876, entitled 'An act to authorize the widening of Dupont street in the city of San Francisco' An assessment was made to meet the cost incurred in its execution Provision was made in the act to issue and sell bonds to meet such cost in the first instance, and for the levy of an annual tax on the lands benefited, in proportion to benefits, to pay the interest on the bonds, and to create a sinking fund for the payment of the principal debt Bonds, dated January 1, 1876, to the amount of $1,000,000, were issued in the name of the city and county of San Francisco, and made payable to the holder in gold coin of the United States, 20 years after date, with interest, payable half yearly, at the rate of 7 per cent per annum The bonds recited that they were issued under the above act, were to be paid out of the fund raised by taxation as therein provided, and were taken by the holder subject to the conditions expressed in its twenty-second section, to be hereafter referred to They were signed by the mayor, auditor, and county surveyor, and attested by the offical seal of the city and county The plaintiffs in error, who were the plaintiffs beloe, being owners of lots or parcels of land within the district subject to the assessment, and claiming that the statute was unconstitutional and void, brought this suit to obtain a decree perpetually enjoining the defendant in error, tax collector of the city and county of San Francisco, from selling their property under the assessment Holders of the bonds to a large amount intervened and were made defendants The court of original jurisdiction-the superior court of the city and county of San Francisco-rendered a decree giving the relief asked Upon appeal to the supreme court of California that decree was reversed, and the cause remanded, with directions to dissolve the injunction and dismiss the complaint .
Source: Lent v. Tillson from http://bulk.resource.org/courts.gov/c/US/140
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