Finnan

On February 8, 1910, there was filed with the board of supervisors of San Joaquin County a petition for the levy of an assessment, No. 3, of $167,006.90, upon the 7047.80 acres of land in Reclamation District No. 773 (situated entirely in San Joaquin County) and, on the same day, respondents, as the owners of 317 acres of land in said district, filed with said board their protest against said levy and, on February 25, following, they filed an additional protest. The board of supervisors, however, appointed commissioners to levy the assessment prayed for.

On June 12, 1911, the assessment-list made by said commissioners was filed in the office of the county treasurer of said county. It remained there until July 13, 1911, and was then returned to the board of trustees of said district. That board, on July 25, 1911, made its order directing that the total amount of said assessment be paid. On January 29, 1912, said reclamation- district brought an action, in the superior court of said county, against respondents to recover $7,080.70, the amount assessed against a portion of their land. Respondents’ demurrer thereto was sustained on the ground of the want of facts. On March 13, 1912,…