Barber

This action was brought to restrain the defendant, as tax collector of Alameda County, from making a sale for alleged delinquent taxes upon the assessment of a “franchise” for the fiscal year 1889-90. A general demurrer to the complaint was sustained, and judgment rendered for defendant; and plaintiff appeals. No question as to proper remedy is raised, and the case is submitted upon the sole question of the legality of the assessment and tax.

As appears from the complaint, the plaintiff is a corporation *37 organized under a general law approved. April 22, 1858, entitled “An act for the incorporation of water companies” (Stats. 1858, p. 218), for the purpose of supplying the city and county of San Francisco and the inhabitants thereof with pure fresh water; and ever since its incorporation on June 10, 1858, its principal place of business has been in said city and county, where its works furnish the main supply of water to said city and county and the inhabitants thereof. It further appears that its “franchise” was assessed for said fiscal year in said city and county for a large sum, and the tax levied thereon paid by appellant.

The complaint further shows that the board of…