Allen

I dissent from the construction which is given in the foregoing opinion to the provisions of section 325 of the Code of Civil Procedure. By the terms of that section a person claiming title to land by adverse possession must show, in addition to an occupancy and claim for the period of five years continuously, that he has paid “all the taxes which have been levied and assessed upon such land.” To hold that the term “assessed,” as used in this clause, refers to the act of the assessor in making the assessment or valuation of the land as the basis for apportioning the taxes is, in my opinion, erroneous, and neither justified by the language of the section nor consistent with its purpose. The natural construction of the phrase “all the taxes which have been levied and assessed upon such land” would refer the word “assessed” to the previous word “taxes,” and its position after the word “levied” would imply that it referred to some act or step subsequent to the levy of the taxes. The word is used in the Political Code with different significations, and the meaning to be given to it in any particular case is to be determined from the context, as well as from the subject matter in…

This is an action to recover possession of a certain tract of land situated in Humboldt county. This land is covered by the waters of Humboldt bay. Plaintiffs rely upon a patent from the state of California, in which the lands are described as state tide lands. Defendants rely upon title by prescription, or adverse possession. The present action was brought April 30,1894. In the year 1871 a number of persons composing ' the firm of Evans & Co. became the owners of a tract of land ad *334 joining the premises in controversy, upon which was situated a sawmill, and which property was known as the Occidental Mill property. The business of this firm and the ownership of this property continued by itself and its grantees down to September 12, 1888, at which time the entire title vested in defendant liebecca McKay. The various deeds of conveyance transferred the Occidental Mill property and its “appurtenances.” From 1871 to the commencement of this action the various owners of the mill property, in connection with the mill, used the property in controversy as a boom, viz., as a storage place for saw logs. This boom or storage place was inclosed by piles driven into the ground, to which…