Adams

The defendant appeals from a judgment quieting title of plaintiff and respondent to 40 acres of land in Madera County within the boundaries of the Madera Irrigation District. Plaintiff’s claim of title is based on a tax deed executed by the collector of the Madera Irrigation District after a sale of the land for failure to pay certain taxes levied by the Irrigation District.

Appellant claims that the tax deed relied on by respondent is void for the following reasons: 1st. That the tax deed was prematurely executed; 2d. That there was an unlawful delay in the publication of the delinquent tax list; 3d. That the provisions of section 44 of the Irrigation District Act (Stats. 1897, p. 269), requiring bidders to pay two dollars for a duplicate certificate of sale and redemptioner to repay the same and excusing such payment when the district is the purchaser is discriminatory and unconstitutional; and 4th. That the description of the property in the deed is fatally uncertain and defective.

And first as regards the claim that the deed was prematurely issued: It is true, as contended by appellant, that section 45 of the Irrigation District Act provides that a certificate of sale shall…