Wright

This is an action to quiet title asserted under tax-deeds from the state of California issued to plaintiff’s intestate. The case was here before on appeal by the plaintiff from a judgment in favor of the defendant and was reversed. (Fox v. Wright, 152 Cal. 59 , [ 91 Pac. 1005 ].) Upon a new trial judgment went for plaintiff and defendants appeal.

When this case was here before one of the points urged by the present appellants, then respondents, in support of the judgment in their favor was that section 3897 of the Political Code which provides that the tax-collector in making sales of property by the state which it had acquired for delinquent taxes “shall sell the property ... at public auction to the highest bidder” was unconstitutional. His argument was that if section 3897 was to be construed as requiring a sale of the entire property of the delinquent owner to the purchaser who would pay the highest cash price for it, and not as under former statutes, to the person who would pay the tax for the least quantity of land, then, as the law made no provision for the payment to the former owner of the surplus money over the accrued taxes, charges, and penalties there was imposed on…