Dalton

This action was brought to recover of defendant Henry P. Dalton, the assessor of Alameda county, and the other defendants as sureties on his official bond, the sum of $2,600, being the amount received by said Dalton from the city of Oakland for making a certified copy of the assessment-roll of said county of Alameda for the year 1902 so far as it pertains to property situate in the city of Oakland, less the actual cost incurred by said Dalton in preparing said roll. The case was tried before the court without a jury and findings filed, on which judgment was entered for plaintiff in the sum of $1,999 with costs. Defendant made a motion for a new trial, which was denied. This appeal is from the judgment and the order denying the motion for a new trial.

As stated by appellants in their opening brief, the question in the case is as to the proper disposition of the money received by the assessor from the city of Oakland for making the certified copy of the assessment-roll so far as it pertains to said city of Oakland. This is the main question in the case, and the only one that need be fully discussed.

It is made the duty of the assessor to furnish to incorporated cities or towns,…