Redman

Action to quiet title. Respondent Newell had judgment and the plaintiffs appeal.

This action involves the sufficiency of a notice of sale for delinquent taxes, it being admitted that if the notice is insufficient, judgment should go for the plaintiffs; otherwise, for the defendant Newell. The notice involved is in the following words and figures, to wit:

A precisely similar notice was held insufficient in the case of Bussenius v. Warden, 71 Cal. App. 717 [ 236 Pac. 371 ]. In that ease it appears from the opinion that the figures used in the notice were described as referring only to taxes and costs, and failed to include penalties. The same is true in the case at bar.

In Snodgrass v. Errengy (Bell), 86 Cal. App. 644 [ 261 Pac. 497 ], the same question was again before the court, and the holding in Bussenius v. Warden, supra, approved and followed. Respondent cites the case of Bell v. Brigance, 74 Cal. App. 322 [ 240 Pac. 50 ], as holding contrary to the cases just cited. An examination of the opinion, however, shows that the question of the sufficiency of the notice was not raised in the trial court, was not raised upon appeal in the first instance, and was only presented to…