Phillips

This is an action to quiet title. Defendants relied upon a tax deed dated June 25, 1904, based upon a tax sale of June 24, 1899. The land was sold for delinquent state and county taxes for the year 1898. Defendants had judgment from which and the order denying his motion for a new trial plaintiff has appealed.

In his opening brief appellant assigns many grounds upon which, it- is contended, the judgment should be reversed; but in his reply to respondents’ citation of authorities he virtually admits that all the points made except two have been decided against him by the supreme court in the case of Baird v. Monroe, 150 Cal. 560 , [ 89 Pac. 352 ], and Bank of Lemoore v. Fulgham, 151 Cal. 234 , [ 90 Pac. 936 ], determined after the said opening brief was filed.

The two points from which he declines to recede and upon which he insists in the closing brief are: 1. That neither the certificate of sale nor the deed stated that the property was sold for “delinquent taxes”; and 2. The statutory provisions which seem to justify the trial court’s action, to wit, the act of the legislature making the tax collector’s deed “conclusive evidence of the regularity of all other proceedings, from…