Roth

Plaintiff brought this action under section 3462 of the Political Code to have an assessment made by the board of supervisors of Sutter County for and'on behalf of Reclamation District No. 1001 annulled on the grounds, among others, that the plans for the improvement contemplated by the Reclamation District were insufficient, and that the lands of the plaintiff were not benefited thereby at all or in proportion to the assessments made thereon. The assessment complained of is a reassessment made by authority of section 3466½ of the Political Code, which authorizes such reassessment, in place of an invalid assessment, “for the purpose of charging said land with its proper proportion of the cost of reclamation. ’ ’ Plaintiff claims that even if the reassessment was thus authorized, the questions involved in his attack upon such reassessment have been already adjudicated in his favor in the previous suit in which the assessment was annulled; that therefore the decision of the trial court holding this reassessment to be valid is against such conclusive evidence. Judgment having been rendered sustaining the reassessment, plaintiff appeals. The respondent, Reclamation District No. 1001,…