Cooper

This is an action of ejectment to recover possession of certain town lots. Plaintiff’s claim of title is based upon a tax deed, executed by the tax-collector of Central Irrigation District, upon a sale for a delinquent tax levied by the board of directors of said district. Defendants appeal from the judgment and order denying their motion for a new trial, and claim that the assessment, levy, sale, and deed made thereunder are void.

Section 30 of the irrigation act (Stats. 1887, p. 40) provides: “ The matter recited in the certificate of sale must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that: 1. The property was assessed as required by law; 2. The property was equalized as required by law; 3. That the assessments were levied in accordance with law; 4. The assessments were not paid; 5. At a proper time and place the property was sold as prescribed by law, and by the proper officer; 6. The property was not redeemed; 7. The person who executed the deed was the proper officer.” •

Invoking these provisions of the statute, plaintiff introduced his deed in evidence as establishing aprima facie case of title in himself, and rested.

It is…