Hopkins

Appellant commenced this action to enjoin the respondent, as assessor of Los. Angeles County, from selling certain property for taxes under the authority of section 3821 of the Political Code and praying for other relief. The form and effect of the prayer in so far as such other relief is concerned is more fully discussed hereinafter.

Appellant is the owner in fee of the coal and mineral rights in certain land in Los Angeles County, such rights having been expressly reserved by appellant’s predecessor in interest when the fee in the land was sold by such predecessor in interest in 1883. The coal and mineral rights were never separately assessed for taxes until 1926, when the assessor for the first time attempted to assess these rights at the aggregate value of $80,700; and, on the theory that they had escaped taxation in 1925, assessed them also for that year. Subsequently the assessor advertised the coal and mineral rights for sale for the 1926 taxes only, amounting to $2,565.58, and such sale was enjoined by preliminary injunction in this action. As a condition of the issuance of such injunction the trial court required appellant to deposit in court the sum of $2,800 to insure…