Welch

This is an appeal from a judgment dismissing an application for a writ of mandamus rendered- after an order had been made sustaining respondent tax collector’s general demurrer without leave to amend.

The petition for the writ was directed against the tax collector and various improvement districts to compel respondent tax collector to accept payment by petitioner of the sum of $3,638.62, as taxes legally due upon certain real property owned by the said petitioner and devoted to and actually in use for public purposes. The sum mentioned was tendered to respondent tax collector as payment in full of the entire second installment of all taxes legally due for the year 1929-1930 upon its said property, except, however, the separate and special assessment shown on and included within the said tax bills for special assessments levied by reason of the inclusion of the property within the various improvement districts above referred to, the appellant claiming that the assessments shown on the tax bills for the said improvement districts were wholly erroneous, illegal and void, for the reason that the assessments for said districts are special assessments, and that special assessments…