Cook

Proceeding in mandamus.

It appears that the petitioners are owners of final judgments obtained respectively by them against the respondent City and County of San Francisco for the recovery of certain unlawful and void taxes paid by said petitioners under protest to said respondent. It further appears that heretofore on August 22, 1928, in compliance with the provisions of an act of the legislature entitled “An act to provide for the payment of judgments against counties, cities, cities and counties and towns” (approved March 23, 1901 [Stats. 1901, p. 794]), the county clerk of said City and County of San Francisco duly filed with the auditor of said city and county and furnished to the Board of Supervisors thereof a complete list of all of the then existing final judgments against said City and County of San Francisco of record in his office; that the auditor of said city and county thereupon duly examined and audited said final judgments and duly certified the amount thereof to the treasurer of said city and county, and that included in the said list of final judgments were the judgments above mentioned owned and held by the respective petitioners.

It is admitted that the…