Crow

This proceeding is before us upon an appeal by the petitioner from a judgment of dismissal entered in the trial court, after sustaining a demurrer to the appellant’s petition for a writ of review without leave to amend.

The proceeding was instituted in the court below for the purpose of having set aside and annulled the order of the Board of Supervisors of the County of Stanislaus adopting a budget for the fiscal year 1933-1934, and fixing a tax rate to be levied upon the taxable property of said county.

The petition sets forth that the appellant is a resident, property owner and taxpayer of the county of ¡Stanislaus; that in the assessment-roll of the county" of Stanislaus as equalized the value of the taxable property therein was fixed at the sum of $42,757,680: Upon this valuation the respondents fixed a tax rate of $1.95 for each $100. The petition also sets forth that the budget approved and allowed by the respondents for the fiscal year 1933-1934 exceeds by more than 5 per cent the county expenditures for the fiscal year 1932-1933; that said excess amounts approximately to the sum of $130,414, after allowing 10 per cent for anticipated delinquencies; that the amount…