[1] Taxation — General Tax—Burden in Proportion to Benefits— Nonessential Element.—It is not essential to the validity of a general tax that the burden be in proportion to the benefit derived.

[2] Id.—Tax for Formation of Bo ad Divisions—General Tax.—The tax provided for in the sections of the Political Code authorizing the formation of road divisions is a general tax and not a special assessment, since the burden is imposed upon all of the property in the district, real and personal, according to its value and not upon the basis of special benefit.

[3] Id.—Territorial Subdivisions for Taxing Purposes — Question for Legislature.—It is purely a question for the legislature to determine what shall be the territorial subdivisions of a state for taxing purposes, and it is not within the province of the courts to hold1 that a tax amounts to a taking without due process of law solely on the ground that the property or person taxed is in a position where a proportionately small or even minute amount of benefit may be received.

[4] Id.—‘Creation of Taxing Districts for Highway Improvements —General Tax—Power of Legislature.—It was competent for the legislature to provide for the creation upon petition and after due hearing by the county supervisors of taxing districts for the construction of highway improvements -and at the same time provide that the tax should be general if it appeared that some benefit would accrue to the property taxed.

[5] Id.—General Tax—Intent of Legislature—When Controlling.— The intent of the legislature that a tax shall be a general tax is controlling where it appears upon an analysis of the facts of the •particular case that the tax is in fact for a public purpose and calculated to benefit the members of the taxing district in common with the public and not merely as individual property owners.

[6] Highways—Formation of Bo ad Divisions—Code Provisions Constitutional.—The tax provided, for in the sections of the Political Code authorizing the formation of road divisions is not in conflict with the provisions of the constitution of the state or of the United States prohibiting the taking of private property without due process of law.

[7] Id.—Bo ad Division not a Corporation—Status of'County Officials.—The road divisions formed pursuant to the provisions of the Political Code have no corporate existence de jure or de facto, and county officials in levying and collecting the tax and in holding the moneys collected act in their respective capacities as county officers, and not ex-officio officers of a corporate entity, separate from the county.

[8] Corporations—Creation by Implication—Origin and Application op Doctrine.—The doctrine of the creation of corporations by implication has been developed to save and make effective legislative acts which purport to confer powers which can only be exercised by a corporation upon bodies to which the legislature has neglected to specifically grant corporate existence, and should not be extended beyond those cases where that necessity appears to which the doctrine owes its origin and existence.

[9] Action to Recover Road Taxes — Payment Under Protest — Pleading—Parties.—In an action to recover money paid under protest to a county tax collector on a levy of taxes for the improvement of highways in a road division of the county, the county is the only proper party defendant, for the tax is essentially a county tax for a special purpose.

[10] Highways—Formation op Road Division—Collateral Attack— Excess op Jurisdiction.—The determination of a board of supervisors on a petition for the formation of -a road division is of a judicial or gwm-judicial nature, and is subject to collateral attack on the ground of excess of jurisdiction.

[11] Id. — Petition for Formation of Road Division — Defects in Description of Boundaries—Back of Jurisdiction—Collateral Attack in Action to Recover Taxes.—In an action to recover road taxes paid under protest, the plaintiff has the right to contend that by reason of alleged defects in the description of the boundaries of the proposed road division as set forth in the petition as originally filed and published by the persons interested in the formation of the district, the board of supervisors never gained jurisdiction to proceed in the matter.

[12] Id. — Defective Petition for Formation of Road Division—. Incorrect Description of Boundaries.—A petition for the formation of a road division is vitally defective where the description of the boundaries of the proposed division by courses and distances is followed by the statement that the boundaries are more particularly shown on a map, and the map deviates materially in many important particulars from the description by courses and distances.

[13] Id.—Correction of Defective Description — Publication of Notice—Jurisdiction not Acquired.—-Where the original publication of a petition for the formation of a road division was wholly nugatory by reason of incorrect description of boundaries of the proposed division, the board of supervisors could not acquire jurisdiction by directing the county surveyor to draft a proper deseription -and ordering a publication of such description embodied in a notice to the effect that a petition had been presented that the boundaries were incorrectly stated therein and that the then published description stated the boundaries correctly.

[14] Íd.—Establishment of Boundaries of Division—Correct Public Record.—The making of a public record of the action of the hoard of supervisors in establishing the boundaries of a road division is required, and where the record upon the final hearing of the petition contained a description of an altogether different parcel of land from that included within the division by the final ordei of the hoard, and such description remained on the minutes until after the election held to authorize the tax, the proceedings were fatalty defective.

[15] Id.—Election to Authorize Levy of Tax—Establishment of Election Precinct—Time.—An election to authorize the levy of .taxes for the improvement of highways in a road division is not void because the election precinct was established less than ninety days prior to the election.

[16] Id.—Notice of Election—Proportion of Tax to be Raised in Given Year—Sufficiency.—The omission to state in a notice of election to authorize the levy -of taxes for the improvement of highways in a road -division what proportion of the whole tax was to he raised in any given year was immaterial where the notice showed that the election was to be held under the Road Division Act, which itself provides the proportion to be raised in each year where a three-year .period for raising the tax is adopted.

[17] Id. —Opening and 'Closing of Polls—Void Election.—An election to authorize the levy of taxes for improvement of highways in a road division is void where the polls are not kept open for the time provided in the general election law, in view of the requirement of section 2756 of the Political 'Code that such elections shall he held in all respects as nearly as practicable in conformity with the general election law.

[18] Id.—Payment or Taxes — Right of Protest.—Taxes provided for in the Road Division Act may be paid under protest, and where illegally collected, recovered by the land owner from the county.