Borland

Plaintiffs brought this action to enjoin the execution of a deed after the sale of their property for nonpayment of county taxes thereon. Defendants were given judgment and the plaintiffs have appealed therefrom. “ The plaintiffs herein were and are of the same character and have at all times during their respective ownerships operated the properties in the same manner and for the same purposes and in the same business.” No distinction, therefore, need be made between "them and they, or either of them, will be referred to as plaintiffs or appellants.

“The property involved herein embraces a complete hydroelectric generating plant consisting of power house, pipe line, penstock, dam, reservoir and appurtenant machinery and structures, and the land on which the same are situated, together with water and water rights for the operation of said plant; also an electrical transmission line 22 miles in length extending from said power house to the Nevada state line and a second transmission line 55 miles in length extending from said power house to the south boundary of Mono County.” It was stipulated at the trial that the plaintiffs have at all times generated electricity at their plant…