Phelan

The plaintiff seeks by this action to recover from the city and county of San Francisco, and from its tax collector, the sum of sixtv-nine thousand nine hundred and twenty-one dollars and eighteen cents, paid by him under protest for the assessments made upon a certain lot of land belonging to him for the widening of Dupont street during sixteen consccu *3 tive years ending in 1893. The complaint recites the proceedings taken by virtue of the act of March 23, 1876 (Stats. 1876, p. 433), for the purpose of determining the amount to be raised for the expense of the improvement, and the property to be charged with this expense and the issuance of bonds therefor, and alleges 'that in each year thereafter, to and including the year lS93, the board of supervisors of the city and county of San Francisco, assuming to act under the authority of said act, had made a pretended levy of a tax upon this property for the purpose of paying the interest and five per cent of the principal of the bonds as directed by the act; that the said levies, taxes, and assessments, and each of them, were invalid and void— specif3’ing the several grounds claimed to constitute their invalidity; that by reason…