Levy

This is an appeal by defendant from a judgment in favor of plaintiff foreclosing a lien against defendant’s lot for a street work assessment. The street work was done and the assessment was levied under authority of the San Francisco Street Improvement Act of 1913, enacted pursuant to the provisions of the city charter. The lot involved was assessed for general taxation purposes for the fiscal year 1915-16 at $160. The street assessment foreclosed against it amounted to $571.48. The lot has a frontage upon the street improved of seventy-eight feet five inches, and a depth of only twenty-five feet three-fourths inch, and appears to have had an assessed value proportionately lower than neighboring lots. The assessment was made payable in six annual installments, so it results that not only the, assessment but also each annual installment amounts to more than fifty per cent of the assessed value of the lot. It is this fact upon which appellant bases his contentions for a reversal of the judgment. The improvement act and the charter expressly forbid an assessment of over fifty per cent of the assessed value of the lot, and provide that in case it does exceed this limit the assessment…