Hayes

This action was instituted to recover from the county of Los Angeles taxes levied for the fiscal year ending June 30, 1890, and paid upon a delinquent sale of property by the assignors of plaintiff.

According to the averments of the complaint the officers *77 assessed certain real property in the county of Los Angeles to the owner thereof, and also assessed the same property for the same fiscal year to one Samuel Stratton. The owner paid the tax levied upon the property. The assessment to Stratton was not paid, and after the usual notice the tax collector of defendant, on the seventh day of March, 1890, offered the property for sale, representing that the state and county taxes thereon for the fiscal year ending June 30, 1890, had not been paid, and were still due and unpaid; that A. W. Berry, relying upon the facts so stated by the tax collector, became the purchaser of the property, paying therefor the taxes, per cent, and costs represented to be due on account of the taxes thereon, which amounted together with the costs of the certificate to $35.96.

Berry received a tax certificate which he assigned to plaintiff, and the latter, after notice had been given as provided by law,…