Holley

This action was brought to recover money paid under protest by the plaintiff, pursuant to section 3819 of the Political Code, as amended in 1893. (Stats. 1893, p. 22.)

The complaint avers that the plaintiff was, at all times mentioned therein, the owner of certain lands in what is known as the Bolsa Drainage Ditch District, county of Orange, state of California, which lands are described in apt terms.

That on the seventeenth day of November, 1890, a petition signed by two or more landowners in the vicinity of plaintiff’s land was presented to the board of supervisors of said Orange county, asking for a ditch under the provisions of an act entitled “An act to provide a system of drainage for agricultural, swamp, and overflowed lands,” approved March 3, 1881.

The various steps thereafter taken by the board of supervisors in establishing a “district” are then particularly set out, and the assessment of lands within said district to pay the costs of locating a ditch, etc. The payment of the sum assessed under protest as prescribed in section 3819 of the Political Code aforesaid; the presentation of the claim for the tax so paid under protest to the board of supervisors, its…