Lewis

January 8, 1917, Geo. E. Mercer, whose residence was at Bowling Green, Ohio, was the owner of the southeast quarter of section 27, township 21 south, range 21 east, Mount Diablo base and meridian, within the boundaries of defendant Reclamation District, Kings County. On that day the trustees of the district ordered that an installment of twenty per cent of an assessment theretofore made be paid on the twentieth day of February, 1917. Notice of the order was duly published according to law and a copy of the notice was mailed to Mercer, but he did not receive it. February 21, 1917, the secretary of the board signed a notice of sale of said land, and other lands, to be made August 15, 1917, and the notice was thereafter published as required by law, commencing April 6, 1917. Mercer’s land was sold at the time stated in the notice to defendant Spitzer for the sum of $16.50 and the trustees thereupon executed and delivered to Spitzer a certificate of such sale. The certificate sets out the notice of sale in full in which the description of the land in question is as follows: “Tract No. 40. Southeast quarter of Sec. 27, T. 21 S., R. 21 E., containing 160 acres, assessed to Geo. E.…