Brandon

Plaintiff sued to recover the sum of $316.84, which it had paid to the tax collector of Fresno County to discharge a lien for taxes levied on defendant’s personal property, but which had been assessed to plaintiff and had become a lien upon plaintiff’s real property. Judgment went for plaintiff as prayed and the defendant Mack-International Motor Truck Corporation appealed on a typewritten record.

The complaint is in the usual form and contains all the material allegations; the answer denies on lack of information and belief, matters of public record covering the tax proceedings pleaded in the complaint, and sets up as a special defense that the plaintiff was a mere volunteer, an “interloper.” The trial court found adversely to the defendant on this special' defense and also ■ found that the allegations of the complaint were true.'' The facts are clear and uncontroverted and these findings are not subject to attack.

The only question requiring consideration on this appeal is whether the respondent is entitled to recover the taxes paid under the equitable doctrine of subrogation. Before referring to the rule it would be well to note the provisions of our code under which the…