Swall

The plaintiffs brought this action in the superior court of the county of Los Angeles for the purpose of avoiding a special assessment against their land for the construction of cement curbs and sidewalks under the “Road District Improvement Act of 1907,” [Stats. 1907, p. 806], The defendants demurred to the complaint on the ground of its insufficiency to state a cause of action. The demurrer was sustained, and plaintiffs declining to amend, judgment of dismissal was rendered. Plaintiffs have appealed on the judgment-roll.

The grounds of attack upon the assessment, on which the sufficiency of the complaint depends, are the allegations: (1) “That the lands of plaintiffs derive no benefit whatever from the curbs and sidewalks, but that, on the contrary, the lands, being farming lands, are injured by the curbs and sidewalks; (2) that no allowance was made for the difference in benefits which would accrue to the several par cels of land in the district, and that the supervisors particularly disregarded the question of benefits with reference to the properties of the plaintiffs; (3) that the estimated burden of the tax levied and to be levied under the assessments closely approximates…