Hays

delivered the opinion of the Court, Anderson, Justice, concurring.

The respondents as trustees of the Pacific Wharf Company, ¡ plaintiffs in the Court below, filed their bill to enjoin the collec-1 tor of taxes from proceeding to sell Pacific wharf for a certain tax assessment made thereon, in the name of Pacific Wharf.

The bill alleges that said assessment is irregular, illegal, and void; and that said sale of the collector of taxes will work an *468 irreparable injury, and prays an injunction to restrain the same. A temporary injunction was awarded by the Court.

The defendants afterwards demurred to the bill for want of proper parties, and of jurisdiction in the Court below, which was overruled, from which judgment on demurrer the defendants appealed.

The legality of the assessment is not necessarily in question, as this case must turn on the jurisdiction below; but inasmuch as this point was fully discussed upon the argument, and the question may again present itself, we think it best to give a judicial construction to the Revenue Act of 1851. The bill alleges j the title of land upon which Pacific wharf is erected, is in the city ! of San Francisco, which must be taken as…