Teater

The defendant, Hope Miller Johnson, has appealed from the judgment herein quieting plaintiff’s title to the northwest quarter of section 15, township 5 south, range 4 west, San Bernardino base and meridian, excepting lots 37 and 38 in said quarter-section, said lots containing 24.05 acres of land.

Appellant claims title under a tax deed executed pursuant to a sale of the land in the year 1919 for nonpayment of the second installment of taxes levied in 1912. In the year 1912 H. L. Carnahan was the owner of the land in controversy, but he was not the owner of lots 37 and 38. The land was last assessed next before the sale to William Collier. The court found:

The only conflict in the evidence bearing upon the facts so found relates to the finding that notice was not given to Collier. In that connection, the tax collector testified:

It cannot be said as a matter of law that the foregoing evidence is insufficient to support the finding that no notice of sale was sent to Collier. Such notice was a jurisdictional prerequisite to a valid sale by' the state. (Pol. Code, sec. 3897; Healton v. Morrison, 162 Cal. 668, 670 [ 124 Pac. 240 ]; Joslin v. Shaffer, 66 Cal. App. 69, 72 [ 225 Pac.…