Joslin

This is an action to quiet title to the land described in the complaint. Judgment was entered quieting defendant H. S. Shaffer’s title to the land and the plaintiff has appealed.

Shaffer claims title under a sale of the land for delinquent taxes. “By operation of law and the declaration of the tax collector,’’ the land was sold to the state in the year 1915 for delinquent taxes of the year 1914. The land remaining unredeemed, the tax collector, in the year 1920, pursuant to the provisions of sections 3764 to 3771 of the Political Code, included the land in the delinquent tax list of that year and sold the same to Shaffer, he being the highest bidder therefor. The tax collector thereupon executed a deed to Shaffer.

Appellant eontends that the assessment of 1914 is void because of the failure of the county auditor to attach to the assessment-book of that year the affidavit required by section 3732 of the Political Code. It has been held that such affidavit is essential to the validity of a sale of property for delinquent taxes. (Miller v. County of Kern, 137 Cal. 516 [ 70 Pac. 549 ]; Moyer v. Wilson, 166 Cal. 261 [ 135 Pac. 1125 ]; Brady v. Davis, 168 Cal. 259 [ 142 Pac. 45 ].)…