Roland

J.—This is an appeal from a judgment quieting plaintiffs’ title to a lot in Cuyamaca Resort Unit No. 2 in San Diego County. Plaintiffs’ title depends on the validity of a tax title under a deed to the State dated September 1, 1933, and another from the State to them dated August 12, 1941. Plaintiffs argue the question of the insufficiency of the answer to raise certain necessary issues but owing to the conclusion we have reached on the merits it will be unnecessary to decide this question. We will assume that the answer put all necessary questions in issue.

Defendant urges that the notice of sale for delinquent taxes for the fiscal year 1926-1927 is defective in form and affords no legal basis for the deed to the State. Subdivision-1 of section 3764 of the Political Code in effect when the sale to the State was made (Stats. 1921, p. 107) provided that the notice of sale contain the statement that the property would be sold for the nonpayment of “taxes, assessments, penalties, and costs due, and which are a lien thereon.” (Italics ours.) The published notice omitted the word “assessments” and the phrase “and which are a lien thereon,” but did contain the statement that the “real…