Peterson

In accordance with the provisions of section 3738 of the Political Code, the auditor of Los Angeles County furnished to defendant assessor of said county, blank “personal property” receipts, of the year 1931, in the required form and duly numbered, and charged the assessor with the number of receipts so issued and delivered. In said section 3738 it is provided that “On the first Monday in August, the assessor shall return all unused receipts, and the auditor shall credit him with all numbers returned.”

This proceeding was commenced in the superior court by petition filed November 4, 1931. At that time, and thereafter, the assessor had in his possession a large number of said blank receipts, unused, and which he refused to return to the auditor. This is a proceeding by petitioner as a taxpayer of said county, to compel the return of said unused blank receipts, by the assessor to the auditor. Prom the judgment entered, ordering that the writ of mandate issue, the assessor appeals.

Since the amendment of section 3738 of the Political Code in the year 1907, there has been no further amendment thereof, and the section has never been the subject of a direct repeal. The ease for the…