Eldred

This is the second appeal in this case (see 95 Cal. 378 ), and is taken from the judgment and from a refusal of a new trial.

The action was brought to collect a municipal tax, and to the complaint a general demurrer was interposed. It was overruled, and defendant answered. He now specifies a great many alleged defects in the complaint. Many of them are, in effect, that the complaint is ambiguous or uncertain. Such objections cannot be reached on general demurrer. Nor can the other objections, which merely amount to criticisms upon the *298 sufficiency of the statement, as that the essential facts appear only infereutially, or as conclusions of law, or by way of recitals, prevail on such demurrer. There must be a total absence of some material fact to justify us in sustaining a demurrer of-this character.

The only points which I think worthy of notice on the demurrer are the objections to the assessment.

It is claimed that it is invalid because:

Ordinance 113, which provides for the levy and collection of the tax, ought to have been more fully set out, at least in effect. The allegations are, however, sufficient to support a judgment, and as no special demurrer was interposed…