Hagar

The thirty-fifth section of the Act of the Legislature of 28th March, 1868, entitled “An Act to provide for the management and sale of the lands belonging to the State,” (Stats. 1868, p. 516) provides that if the delinquent assessments in reclamation districts be not paid, “ the District Attorney shall proceed at once against all delinquents, in the same manner as is provided by law for the collection of State and county taxes, and all costs shall be collected of said delinquents.”

The law referred to is “An Act to provide revenue for the support of the Government of the State,” approved 17th May, 1861 (p. 419).

*191 The forty-sixth section of this act provides, “ there shall be allowed to all officers, except District Attorneys, the fees allowed in other civil cases. The District Attorney shall be entitled to a compensation equivalent to ten per cent, on the amount of taxes due, to be added thereto, if paid after suit brought and before judgment, and if not so paid, then fifteen per cent., to be taxed as other costs in the case.”

The Code repealed the Revenue Act of 1861, but the assessment in this case was levied on the 20th of January, 1871, and became delinquent in March,…