Wohlford

Appeal from judgment on defendant’s demurrer to the complaint. The suit was brought by the plaintiff to recover the sum of thirty-eight cents taxes alleged to have been illegally collected from him and paid to the tax collector under protest. The defect in the assessment relied upon, as alleged in general terms, is: That the taxes for the fiscal year of 1904 were assessed to persons owning, or claiming to own, or in possession of property on the first day of May, and not to those owning, or claiming or in possession on the first Monday of March, 1904, and that plaintiff’s property was so assessed; and it is contended by the appellant that under the constitution and laws of the state, the latter was the proper date. But the ease as shown by the more specific allegations of the complaint is as follows: The defendant is a corporation of the sixth class, and by ordinance No. 72, enacted in pursuance of section 871 of the municipal corporation act (Stats. 1883, p. 273, c. 49), adopted as the scheme of assessment and taxation for the city the provisions of that act, including and following the section cited, and the provisions of the Political Code concerning revenue, with some changes…