Shimmin

The action was brought by respondent, under section 3493 1/2 of the Political Code, to determine the validity of an assessment levied on the lands of appellants and others situated within said reclamation district. The amount involved was sixteen thousand five hundred dollars, and it was to be expended principally for the purpose of erecting a levee along the north line of the district, this line being the south bank of a certain watercourse known as Murphy Slough. It is stated by appellants that "the regularity of the organization of plaintiff is not involved in the action and the matters at issue were the legality of the method adopted by the commissioners of assessment in apportioning the amount of the assessment on the different parcels of land in the district." The assessment is questioned on various grounds, one of which is that "the commissioners of assessment, in estimating the benefits which the various pieces of land in the district will derive from the proposed works of reclamation, failed to take into consideration the greater proportionate increase in market value of lands adjoining Murphy Slough which will by the construction of the new levee and for the first time…

When the cause was called for argument on the rehearing it was stated by its counsel that respondent had concluded to abide by the former judgment of this court reversing the lower court and that steps had already been taken to secure another assessment of the lands within the district. It was furthermore stated that as far as respondent was concerned the petition for rehearing was the result of a misunderstanding on the part of one of the attorneys for the reclamation district. Respondent was willing to confess error, but, in view of possible embarrassment that might be occasioned to other districts if we should reaffirm the portion of the former opinion referring to the method of assessment by ascertaining the difference between the market value of the land before and after the improvement, it was suggested that the reversal be placed upon the other grounds discussed. There seems to be no valid objection to this course, and, while commending to commissioners the propriety of adopting the method of assessment outlined in the former opinion ante, p. 595, [ 141 P. 1079 ], for the purposes of this case it is not necessary to hold and we do not hold that said method is the only valid…