Rexon

An action to quiet title to certain real property in the county of Los Angeles.

Plaintiff prevailed in the trial court and defendant has appealed. Plaintiff proved a perfect record title to the property in question. Defendant claims title by virtue of a tax deed. The court found that the proceedings leading up to the sale of the property for delinquent taxes were invalid and consequently the tax deed relied upon by appellant was void.

We are in full accord with all of the findings of the trial court.

The tax deed is based upon a sale for delinquent taxes of 1914. The requirements of section 3764 of the Political Code that the delinquent list published by the tax collector must contain the amount of taxes, penalties and costs due, opposite each name and description, etc., was not followed in the tax proceedings under which appellant claims title. This section as it read at the time of the sale to the state provided that the delinquent list should contain alongside of the name and the description the amount due for taxes, penalties and costs and that the sale to the state should be made for taxes, penalties and costs. The only intimation as to what the amount placed alongside of…