Tregea

The directors of the Modesto Irrigation District levied an assessment September 19, 1888, of thirty-three and one third cents upon each hundred dollars in valuation of the real property within said district “ for the purpose of defraying the expenses of the organization of said district, and payment of the salaries of officers and employees of said district for the year 1888.” Under this assessment the defendant, as collector of said district, proceeded to collect the same, and for that purpose was about to sell certain property belonging to the plaintiff, when the plaintiff, for the purpose of preventing the property from being sold, paid to him, under protest, the sum of $63.16, and thereafter brought this action to recover the amount so paid, upon the ground that the assessment was illegal, and that the money was paid by him under duress.

The act (Stats. 1887, p. 29) under which these proceedings were taken provides for raising money from tolls and charges, and also by assessments upon the property within the district. As the tolls and charges are to be collected from the use of the canal, it is obvious that until the canal has been constructed the only mode by which the…