White

We are satisfied with the opinion filed in this case on October 2, 1890, and for the reasons therein stated, the judgment, and the order denying defendant’s motion for a new trial, are affirmed.

The following is the opinion above referred to, filed October 2, 1890:—

Action to recover of the defendant his proportion of a special tax levied in road district No. 2 of San Luis Obispo County, in the year 1888, for the purpose of raising the sum of ten thousand dollars to erect a bridge across the Salinas River, at San Miguel, in said district. Judgment passed for plaintiff, from which, and an order denying a new trial, the defendant appeals. The appellant’s principal points are, that there is po law authorizing respondent to collect the taxes in question by suit, and that the assessment of the taxes was illegal.

1. The authority for any county, or city and county, to maintain an action in its own name for the recovery of delinquent taxes for any fiscal year, collectible in such county, or city and county, is to be found in the act of April 23, 1880. (Stats. 1880, p. 136.) This act, it is to be observed, does not include in.express terms a local or special tax; but by the act of…