Brooks

This is an action to recover from, the defendant taxes alleged to have been erroneously and illegally collected, for the reason that the land upon which the taxes were assessed and collected was, at the time of the assessment, levy, and sale, government land of the United States, and not subject to taxation.

A general demurrer to the complaint was interposed and sustained, and plaintiff declining to amend, judgment was entered in favor of the defendant, from which judgment plaintiff appeals.

It is alleged in the complaint that on March 7, 1888, the tax collector of Tulare county duly offered for sale at public auction certain real property which had been regularly assessed for state and county taxes for the fiscal year ending June 30, 1888; that at the time.of the sale the tax collector publicly stated to those present that said taxes had been duly and legally assessed and levied upon said real estate and had not been paid; that plaintiff, relying upon the statements so made, bid in the property for the amount represented to be due and unpaid thereon for taxes, costs, and charges, and thereupon paid to the tax collector the said sum, amounting in all to nine dollars and…