Merritt

This is an action to recover taxes which the plaintiff claims were illegally assessed and collected in Trinity county; the lands, on which the said taxes were levied and collected, as plaintiff claims, are not located within the boundary lines of Trinity county. The answer denies, and also alleges, that the said taxes were properly due to the county of Trinity. The taxes were paid under written protest, and all allegations of the complaint were admitted, except as to the land not being in Trinity county. At the trial the plaintiff offered no evidence tending to show that the land taxed was not in Trinity county, but moved the court to take judicial notice of the location of said lands and to determine of its judicial knowledge and without evidence offered by plaintiff that the said lands were not in Trinity county. The plaintiff then rested his case, whereupon the defendant moved for a nonsuit, which the court granted (without prejudice) and refused to determine the location of the said lands of its judicial knowledge. The appeal is from the judgment of nonsuit.

The bill of exceptions sets forth: “That the court refused to determine the location of said lands, of its judicial…