Witter

Action to enforce payment of assessment for constructing a sidewalk in front of certain lots in the city of San *351 Luis Obispo, of which defendant, Mission School District, is alleged to be the owner in fee. Judgment passed for defendants on demurrer to the sufficiency of facts alleged, from which this appeal is prosecuted.

The complaint does not show whether the lots in question were or were not used by the district for school purposes, nor that any provision was made by the district for the payment of the debt out of its funds raised during the year the debt was created.

The only question presented by appellant is whether these lots were subject to assessments under the act of March 31, 1891 (Stats. 1891, p. 343). The act makes no exception as to owners of lots. The distinction between the term “assessment” and the term “taxation” was clearly pointed out in San Diego v. Linda Vista Irr. Dist., 108 Cal. 189 ; and it was there shown that there might be exemption from “taxation” under the constitution and the provisions of the Political Code, section 3607, where there would not necessarily be exemption from “assessments” of lands. Appellant relies upon this distinction and upon…