Reclamation District No. 551 v. County of Sacramento

Action to recover money paid under protest for taxes levied and assessed by defendant upon the property of plaintiff. A general demurrer to the complaint was overruled, and defendant declining to answer, plaintiff had judgment, from which defendant appeals. Plaintiff is a reclamation district duly organized for the purpose of reclaiming certain swamp and overflowed lands. It is alleged in the complaint that plaintiff is the owner of seven acres of land (describing it); “that said land was purchased and paid for by plaintiff with money procured by an assessment levied upon the lands in said district; that for the purpose of reclaiming and draining the swamp and overflowed lands in said district, it is necessary to maintain a- pumping plant and canals to convey the water thereto; that, in 1894, plaintiff purchased said land,'and constructed thereon, at great expense, a pumping plant for said purposes, and excavated canals across said lands to convey the water to said pumps, and at all times has used and now uses said pumps and canals for the purpose of draining the water from said swamp and overflowed lands; that said land is necessary to plaintiff for said purposes.”

The demurrer…