Whitney

This appeal is taken from a judgment of dismissal of a petition for a writ of mandate after sustaining a demurrer to said petition.

The object had in view by the petitioner was to compel the defendant, who is the tax collector of the county of Los Angeles, to advertise and publish the delinquent tax list in the newspaper of the plaintiff, a publishing company.

The demurrer is general in its nature, and is to the effect that the complaint does not show facts sufficient for a good cause of action.

*284 The whole matter turns upon the question whether or not, under the law of this state, it is the duty of the tax collector to publish the delinquent tax list, about which this controversy has arisen, in such newspaper as has tendered the lowest bid to do such advertising.

Prior to the enactment of the County Government Act of 1891, section 3766 of the Political Code, as to such publication, ran thus:—

Section 3764 of the Political Code provides, among other things, that the tax collector must publish the list, and that such publication is a charge against the county. These two sections, among others, were construed by the supreme court in Times Pub. Co. v. Alameda, 64 Cal. 469 ,…