Madary

Upon the merits of the case we are in accord with the views of the Hon. George E. Church, the trial judge, as expressed in the following opinion, which we adopt:

“This action was brought by plaintiff to recover a certain sum or sums of money alleged to have been paid under protest by him and a large number of Ms assignors, taxpayers in the city of Fresno, illegally levied and collected as part of the taxes of 1909.

“The action is grounded upon the following facts, fully and particularly averred:

“That on January 18th, 1909, the board of trustees of the city of Fresno passed an ordinance, approved the same day, whereby the city elected to avail itself of the services of the necessary county officers in the matter of the collection of its taxes, as provided by act of the legislature approved March 27, 1895, [Stats. 1895, p. 219] ; that, on August 16, 1909, the board estimated and determined by ordinance the necessary amount of money to be raised by taxation for the needs of the city for the fiscal year ending July 1st, 1910, fixing the same at $12-6,382.50; on or before August 2, 1909, the county auditor certified to the trustees of the city the value of the taxable property…