Wilbur

This is an appeal by taxpayers from a judgment denying injunctive relief and upholding the proceedings and tax levy against the lands of Tia Juana River Irrigation District, which was assessed to pay claims for preliminary organization of the district, together with other expenses of maintaining and operating the affairs of said district pursuant to law.

It is contended by the appellants that the entire tax levy is void, and that the several warrants which were issued in payment of obligations incurred for preliminary organization are in violation of section 61 of the California Irrigation Act as amended in 1921 (Stats. 1921, p. 1110), for the reason that the aggregate amount of these claims exceeds $2,000, which is the maximum sum authorized for that purpose.

The cause was tried upon a stipulation of facts. Appellants are taxpayers in the Tia Juana River Irrigation District in San Diego County, which was duly organized August 18, 1924, and embraces 1,600 acres of land. Respondents Arnold, Patterson, and Abies were thereafter elected directors of said district, and on February 9, 1925, appointed H. C. McCann as assessor, tax collector and treasurer, fixing his salary at $75 per…