Dalton

This action was brought by plaintiff to restrain the defendant, as assessor, from selling certain personal property of the plaintiff for taxes. A general demurrer was interposed to the complaint, upon the ground that the facts stated therein were not sufficient to constitute a cause of action, but there was no special demurrer. The court below sustained the demurrer, refused to allow plaintiff to amend, and gave judgment « for defendant. Plaintiff appeals from the judgment.

The point made by appellant that the part of the revenue laws which provides for the payment of taxes on personal property by *605 those who do not own real estate is unconstitutional was decided adversely to appellant’s contention in the recent case of Rode v. Siebe, ante, p. 518.

But we think that the complaint states a cause of action consisting of the alleged fraudulent assessment of appellant’s property at a valuation much greater than its actual value; at least, that the complaint is good in this respect as against a general demurrer. The property assessed consists of certain telegraph lines and instruments situated in Alameda county. The complaint avers the actual value of said property to be a certain…