Webber

The Act to reincorporate the Town of Woodland, (Stats. 1873-4, p. 559, sec. 8,) declares that the “ State laws for the collection of taxes shall, in all respects, apply to the collection of the taxes ” provided for in said act, and the first Monday of January of each year is fixed by the general laws as the time at which the taxes shall become delinquent; and, therefore, this tax could not be delinquent until the first Monday of January, 1876. The law upon this subject will be found in the following sections of the Political Code: sec. 3756, as amended; secs. 3758, 3759, 3760, 3761, 3762, 3764, 3765, 3766, 3767, 3768, 3769, 3771, 3790.

As the tax was not delinquent at the time the same was paid, and there were no threats to sell the real estate mentioned in the complaint, nor power or apparent power to do so, the payment must be regarded as voluntary, and cannot be recovered back. (Dillon on Municipal Corp. 1st ed. sec. 751, and cases cited in note thereto; Williams v. Gorcoran, 46 Cal. 553 ; Buck-nail v. Story, 46 Cal. 596 ; Brumagim v. Tillinghast, 18 Cal. 265 ; Taylor v. Board of Health, 31 Pa. St. 73.)

G. P. Sprague, for the Respondent.

The tax, if not paid, would be a lien…