Dyer

The Court has no power to correct assessments. “ It is impossible to distinguish between that part of a tax which might have been rightly assessed, and that for which no authority is given, so that the assessment should be valid for one part and. void for another.” (Libby v. Burnham, 15 Mass. 147 ; Stetson. v. Kempton, 13 Ibid. 283 ; Hardenburgh v. Kidd, 10 Cal. 402 ;. Buclcnall v. Story, 36 Ibid. 72, 73; Huse v. Merriam, 2 Greenl. 376, 377; Joyner v. Egremont, 3 Cush. 567 .)

J. M. Wood, for the Respondent.

As to the divisibility and apportionment of the contract and assessment, the case of Beaudry v. Valdez, 32 Cal. 276 , is authority. See, also, Chambers v. Satterlee, 40 Cal. 528 ; Himmelman v. Hoadley, 44 Cal. 279 .)

The resolution of intention described the proposed work as follows: “That Vallejo Street from Polk to Gough Street (except the crossing of Van Mess Avenue and Vallejo Street) be macadamized and curbed with redwood curbs.” The specifications and the contract for the doing of the work included the macadamizing of the sidewalks as well as the roadway. The resolution does not include work on the sidewalks, but is limited to that to be done to the roadway. (Himmelman…