Sleeper

This is an appeal from a judgment in favor of the defendants in an action to declare invalid an assessment of taxes levied against certain lots belonging to the plaintiff which are situated in Orange County.

The complaint alleges that during the fiscal year from July 1, 1923, to July 1, 1924, the plaintiff was the owner of a five-acre tract of land in Orange County, California, which is described by metes and bounds; that the defendant Sleeper was the assessor of that county and as such officer procured from the plaintiff an outline map or diagram of said five-acre tract included within a large parcel of land consisting in the aggregate of 41.7 acres of land, which was subdivided into uniform parts or lots numbered from 1 to 427; that the assessor obtained a copy of this map which was filed in his official book of maps; that with reference to this copy of an unofficial map he proceeded to assess said five-acre tract at the rate of $50 per lot or subdivision; that for the purpose of assessing said property the officer failed to comply with the provisions of chapter 3, part 3, title 9, of the Political Code of California; that said map, to which reference was made in assessing the…