Taxation — Description by Congressional Sections — Absence of Survey.—Under section 3650 of the Political Code, the descriptions in assessments of land included within the exterior limits of a Mexican grant containing upwards of six thousand acres, which, after giving the name of the ranch, merely describes the property assessed as “being fractional section 24, T. 1 N. R. 14 W.,” and “fractional section 25, T. 1 N. R. 14 W.,” are insufficient to identify the property assessed when no survey of the land into congressional sections had ever been made.

Id.—Map Attached to Patent—Insufficient Identification of Sections.—A map and profile of the Mexican grant attached to the United States patent therefor, on which the only lines of survey marked thereon were the base line, a line marking the southerly boundary of sections 13 and 14, a line extending southerly from the southerly line of said sections along the westerly line of the rancho to a point at and below the southerly limit, and the township line extending north and south dividing township 13 west from township 14 west, without any lines marked or corners appearing thereon indicating any survey of east and west lines through any of the territory lying between the base line and the southerly line of sections 13 and 14, is not a survey into congressional sections, within the meaning of the act of Congress of July 23, 1866, sufficient to identify the land intended to be assessed as fractional sections 24 and 25.

Id.—Division of Township into Sections.—After a principal meridian and base line have been established and the exterior lines of the township have been surveyed, neither the sections nor their subdivisions can be said to have any existence until the township is divided into sections and quarter sections by an approved survey. The tract has no separate legal identity until the survey is made and approved under the authority of Congress.

Id.—Assessor’s Map — Arbitrary Section Line—Insufficient Evidence of Identity.—A map prepared for the assessor under the provisions of section 3658 of the Political Code, on which the section and fractional section lines purported to be drawn, but which lines were not shown to have been located by any actual survey, and to have been merely arbitrarily drawn on paper by the compiler of the map, is not competent evidence aliunde from which the identity of the land assessed could be determined.

Id.—Tax Title—Adverse Possession.—As against a purchaser from the state of land acquired by it under a valid sale for delinquent taxes, a title by adverse possession cannot be acquired until the expiration of five years from the date of the sale to the state.

Id.—Tax-Sale—Delay in Publishing Delinquent List.—Under section 3885 of the Political Code a tax-sale is not rendered invalid by reason of the publication of the delinquent tax-list on a day succeeding the time when the publication is required by section 3764 of that code, nor by the fact that the statement attached to the published delinquent list had no affidavit attached showing its verification.

Id.—Deed from State—Tax-Collector May Execute.—A deed from the state for lands sold to it for delinquent taxes, executed by the tax-collector as the agent for the state, is not in violation of section 14 of article V of the constitution.