McClellan

Appellant, as the assignee of some 142 corporations, brought this action to recover a sum approximating $173,000 from the State of California. In his briefs he contends that this amount was illegally exacted and collected from his assignors as corporation franchise taxes in the year 1915. Judgment went- against him in the court below, and we are constrained to affirm the same on appeal for the reason that his contention is wholly unsupported either by pleading or proof.

Appellant states his contention as follows: “There is but one point at issue in this case, namely, whether the method adopted by the State Board of Equalization in fixing the said franchise tax for the year 1915, of the foreign corporations included in this action, to-wit, by using as a basis for computation the market value of all of the authorized capital stock thereof, was legal.”

There is nothing either in the pleadings or in the evidence adduced on the trial which tends in the slightest degree to support the assumption of appellant that the state board of equalization adopted and exercised the method of computation he thus ascribes to that body.

The complaint in its amended and supplemental finality…