Joseph Rucker Lamar

“ The laws of California provide a means by which the owner of property can be heard before the board of equalizers as to the fairness of the tax assessment. If no objection is made and the taxes are not paid a delinquent list is published. If default still continues, the property, instead of being offered to the highest bidder, in sold to the state, which holds the 'absolute title as of the date of the expiration of five years from the time of the sale.' During that period the owner has the right to redeem by paying the original and accrued taxes, penalties, and interest. ”

“ Notes
↑ 3897. 'Whenever the state shall become the owner of any property sold for taxes and the deed to the state has been filed . . . the comptroller may thereupon by a written authorization direct the tax collector . . . to sell the property or any part thereof as in his judgment he shall deem advisable in the manner following: He must give notice of such sale by first publishing a notice for at least three successive weeks. . . . Such notices must state specifically the place . . . the day and hour of sale . . . ”

“ That case shows that the defendant was not deprived of his property without due process of law, in violation of the 14th Amendment. All other questions raised by the record are concluded by the decision of the state court. The judgment of the Supreme Court of California is affirmed. ”