Costa

The petitioner Railway Company petitioned the court below for an alternative writ of mandate to compel the respondents, as members of and constituting the board of supervisors of the county of Sierra, to enter upon the minutes of said board an order directing the auditor of said county to cancel certain assessments of taxes levied upon certain real property of petitioner and, further, to cancel the certificates of sale of said lands and “any deeds to the state executed in pursuance of said sale,” or to show cause why they have not done so upon applications theretofore made by petitioner to the respondents for such cancellation.

The sales of the real property described in this proceeding were to the state (Pol. Code, sec. 3771) for delinquent taxes assessed thereon by the county of Sierra for the years .1899, 1902, 1903, 1904, and 1908.

The trial judge set forth the reasons for the denial of the relief prayed for by petitioner in a written opinion, which was filed by him and which opinion is printed in the transcript. A statement of the case and the issues submitted by the pleadings (the petition and the answer or return) is correctly set forth in said opinion as follows:

“This…