Seale

The petitioner is now, and since the twenty-eighth day of December, 1916, has been, the owner of 439.74 acres of land situate within the exterior boundaries of Reclamation District No. 108.

In the month of August, 1913, an assessment known as and mentioned in the pleadings in this case as assessment number one was levied upon a larger tract of land, including the lands above referred to as belonging to the petitioner, then owned by the plaintiff and other persons as tenants in common.

In the month of August, 1914, another assessment, known as and called assessment number three, was levied upon the tract of land owned by the plaintiff and certain others as tenants in common. In this last assessment 663 acres was assessed as one parcel, and out of this 663 acres has been carved or partitioned the lands belonging to the petitioner by deeds of conveyance executed by the tenants in common owning the larger tract prior to the execution of said deeds in December, 1916.

Of assessment number one levied upon the lands belonging to tenants in common, of which the plaintiff was one, and including the land now belonging to the plaintiff, forty per cent has been paid by tenants in common,…