In Re Rogers

Barney Judge filed a petition to register certain lands under the Land Title Act. (2 Deering's General Laws 1923, p. 3611.) The defendant Grace P. Warden appeared and answered. A trial was had before the trial court sitting without a jury. The trial court made findings of fact in favor of the petitioner. From a judgment entered thereon the defendant Grace P. Warden has appealed under section 953a of the Code of Civil Procedure. The plaintiff Barney Judge holds a purported tax title. If the tax deed under which he claims is valid, the judgment should be affirmed, otherwise it should be reversed. [1] The defendant contends that the property was sold for an excessive tax. In making this point she called to our attention that for the purpose of aiding the holding of the Panama-Pacific International Exposition certain amendments to the constitution were made and certain statutes were enacted authorizing the raising of the sum of $1,250,000 for the fiscal year 1913 by the levy of a direct tax; that prior to making the levy the state board of equalization forwarded its order to the board of supervisors fixing the rate of two mills on each $100 of taxable property of Los Angeles County;…