Mahoney

The motion to dismiss the appeal was virtually passed upon, and was denied by our predecessors.

The only question upon the merits of the cause relates to the sufficiency of the description of the property assessed, which is as follows : “ 1,013.86 acres of land, being a portion of the San Pedro Rancho, bounded as follows: Rorth, by the lands of James. Regan and others; east, by the line of the San Pedro Rancho ; south, by the Pacific Ocean ; and west, by the lands of Richard Tobin. Also 15 acres of land, being a portion of the San Pedro Rancho, bounded on the north by the lands of Richard Tobin; south, by the lands of Felton and Patterson; west, by the Pacific Ocean; cast, by the lands of Richard Tobin.”

The statute, in force at the time the assessment in question was made, required that land should be assessed “ by township, *288 range, section, or fractional section ; and, when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate , of the number of acres, locality, and the improvements thereon.”

It is hardly necessary to say that tax proceedings are in ■in vitnm, and to be valid, must…