Brigance

The petition for a rehearing is denied. In his petition the appellant contends that the delinquent list designated a sum which was the “amount due for taxes and costs,” but did not designate “the amount of taxes, penalties and costs.” (Pol. Code, sec. 3764, as amended by Stats. 1913, c. 299.) The point was not made in the trial court nor was it made in the opening brief, or reply brief, and is made for the first time in the petition for a rehearing. Nevertheless, we think the point is without merit. A copy of the delinquent assessment-roll pertinent to the property involved is in the transcript. On its face it shows that the amount for which the property was sold included penalties and costs and the amount of each item is separately stated. The delinquent list, as published, contained a recital explaining the meaning of figures. That explanation recites that the figures “were intended to and do represent respectively in dollars or in cents, or in dollars and cents, the amount due for taxes and costs,” but that recital was not intended to state, and did not state, that the figures did not include penalties. The ambiguity, if any, was not sufficient to override the clear statement…

Action to quiet title. From a judgment in favor of the plaintiff the defendant has appealed under section 953a of the Code of Civil Procedure.

The respondent has interposed a motion to affirm the judgment. That motion is based on the ground that the appellant has not complied with the statutory provisions in making a record. In the view we take of the case it will not be necessary to pass on the motion.

*325 It will be remembered that prior to 1895 it had been the law of this state that property on which state and county taxes were delinquent might be sold by the tax collector at public auction to the highest bidder, and in default of any acceptable bids that then, and in that event, the property might be sold to the state of California. (F. P. Deering’s Pol. Code 1886, secs. 3746-3817.) In 1895 many changes were made in the law and the general effect of those changes was to provide that all sales would be made to the state. (Stats. 1895 c. 218.) In 1913 the legislature again took up the consideration of the subject and made such additions and amendments as to it seemed necessary, to the end that thereafter under certain circumstances such properties might be sold by the tax…

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] *Page 324 Action to quiet title. From a judgment in favor of the plaintiff the defendant has appealed under section 953a of the Code of Civil Procedure. The respondent has interposed a motion to affirm the judgment. That motion is based on the ground that the appellant has not complied with the statutory provisions in making a record. In the view we take of the case it will not be necessary to pass on the motion. *Page 325 It will be remembered that prior to 1895 it had been the law of this state that property on which state and county taxes were delinquent might be sold by the tax collector at public auction to the highest bidder, and in default of any acceptable bids that then, and in that event, the property might be sold to the state of California. (F.P. Deering's Pol. Code 1886, secs. 3746-3817.) In 1895 many changes were made in the law and the general effect of those changes was to provide that all sales would be made to the state. (Stats. 1895 c. 218.) In 1913 the legislature again took up the consideration of the subject and made such…