Heiken

The application was for a writ of mandate to require respondent, as county treasurer of Sutter County, to deposit with the state treasurer in cash a certain amount of money claimed to have been collected by respondent on account of a certain assessment, No. 6, for the benefit of the Sacramento and San Joaquin Drainage District fund.

Section 15 of “an act to authorize the issuance and sale of bonds of the Sacramento and San Joaquin Drainage Dis trict based upon assessments levied by the reclamation board upon lands in said district,” approved May 27, 1919 (Stats. 1919, p. 1092) provides as follows: “At any time within thirty days after said assessment list has been so filed in the office of the county treasurer as provided in section fourteen hereof, the whole amount of such assessment upon any tract of land therein separately assessed may be paid in cash to the county treasurer and thereupon the county treasurer shall issue his receipt therefor and shall indorse the fact and date of such payment upon the assessment list, and thereupon the lien of such assessment upon such tract of land shall cease. The report of such payment shall be made by the county treasurer at once to the…