Hanhart

Plaintiff published the delinquent tax-list of the defendant County in the month of June, 1924, once each week during four successive weeks. His claim therefor was allowed for the first three publications, but disallowed as to the fourth. This action was brought to recover for the fourth publication. It was stipulated “that since the year 1893 it has always been the custom of the tax collector of the County of Madera to require the publication of the delinquent tax list or roll to be made four times during the three weeks’ interval prescribed by law, and until the rejection of the claim on which this suit is brought, the supervisors of the County of Madera have always paid for making four publications of said delinquent tax list or roll.” After three publications of the list had been made the tax collector, “by his requisition in writing,” directed plaintiff to “complete the printing of the 1924 delinquent tax roll of Madera County (for taxes of 1923) according to section 3766 of the Political Code of California.” The plaintiff thereupon made the fourth publication. The defendant was given judgment and the plaintiff has appealed.

Section 3766 of the Political Code provides for…