Guptill

The complaint in this action alleges that, at the time of the institution of the suit, the plaintiff was the owner and seised in fee of certain real property situated within the boundaries of ‘1 Sanitary District No. 2, Fruitvale, County of Alameda, a corporation organized under the laws of the State of California,” and that said real property was sold in the year 1899 by the tax collector of Alameda county to the defendant for unpaid and delinquent taxes assessed thereon by and for said Sanitary District No. 2, and that a tax deed to said lands was executed by said tax collector to said defendant on the thirteenth day of July, 1901. It is alleged that “said deed has never been recorded, and that the plaintiff has never seen the same,” and that “plaintiff is informed and believes, and upon her information and belief alleges that said tax deed is regular in form, and purports to convey title of all of said described lands to the defendant, B. Kelsey,” etc. It is charged in the complaint that several of the statutory provisions prescribing the steps necessary to be taken in order to effectuate a valid sale of property for delinquent taxes were not, in the sale by the tax collector…