Weis

Appeal from tbe judgment after demurrer overruled, defendants declining to answer.

Upon March 1, 1891, the Otay Watch Company was tbe owner of the land in controversy. There was at and prior to that date a mortgage upon tbe land, executed by tbe watch company to plaintiff. For purposes of taxation in tbe year 1891-92 the land was assessed at $720, of which $616 was assessed upon the mortgage interest, and the remainder, $104, upon the interest of the owner, the Otay Watch Company. There was also assessed to the Otay Watch Company, for the same year, personal property at the sum of $6,200. The plaintiff paid its tax on its mortgage interest in said land before it became delinquent. But the tax levied on the owner’s interest, assessed at $104, as well as the tax *491 on its personal property, remaining unpaid, the tax collector advertised the land, together with other lands of the Otay Watch Company, the taxes upon which were unpaid in the delinquent list, and, at the foot of the list, added the following: “Personal property—valuation, $6,200; taxes, percentage, and costs, $147.-81.” On the eighteenth day of May, 1892, the plaintiff acquired a sheriffs deed to said premises, upon…