Kipp

This is an action to quiet title to lots 39 and 40 in block 42 of University Heights, in the city of San Diego, county of San Diego, state of California. The complaint of appellant is in the usual form and alleges title in himself. The answer of respondent denies title in the appellant and alleges title in herself. Appellant deraigns his title through an assessment of the property made by the county assessor of the county of San Diego, in the year 1917, and delinquent tax sale of the property under which it was sold to the state on June 25, 1918. It is admitted that the appellant has no title to the property unless he acquired it under the assessment and the following tax sale.

The record before us shows that on the assessment-roll the two lots were listed separately after the name of an owner, each lot being given a separate valuation. Thereafter, the valuations were added together and the assess ment carried out to one total. This form of assessment has been approved in the case of Gottstein v. Holmes, 89 Cal. App. 145 [ 264 Pac. 310 ], which involved a similar assessment in San Diego County for the same year. It further appears from the record that on the delinquent list for…