Fox

This action to quiet title to certain lots of land in Los Angeles County was brought by plaintiff, claiming title under certain tax sales to the state of California, and deeds from the state to him, against various persons who were the owners thereof if the tax proceedings were ineffectual to-vest title in plaintiff. The lots involved were parts of the Electric Railway Homestead Association tract in Los Angeles County. As to four of these lots,—viz. lot 11 in block 5 and lot 19 in block 26, claimed by defendant Taylor, and lot 17 in block 20 and lot 17 in block 24, claimed by defendant Carter, —judgment went for said defendants, and motions for new-trial made by plaintiff were denied. Plaintiff appealed from the order denying his motion. This court, on such appeal, affirmed the order as to lot 19 in block 26, and reversed it as to the remaining three lots. (Ante, p. 51, [ 91 Pac. 1007 ].) As to the Carter lots, lot 17 in block 20 and lot-17 in block 24, the objection that the description of property in the assessment was insufficient to make a valid assessment (the description being, “In Los Angeles County. In Electric Ry. Homestead Assn. Tr. Lot 17 Block 20,” and the same…

Plaintiff sued to quiet title to certain lots of land, claiming title thereto under and by virtue of certain *53 tax-sales to the state of California and deeds from the state of California to him. The court gave its decree against the claim of plaintiff, and he appeals from the order denying his motion for a new trial.

One of the lots in question was lot 19 in block 26. The assessment of this lot, upon which the tax-sale was based, shows that there was no dollar-mark, or other mark, sign, word, abbreviation or explanation on the assessment-roll to indicate what was meant by the figures in the column designed to show the value of the property and the amount of the taxes. This being the case, the assessment was void, and the sale and. deeds made thereunder are likewise void. (Hurlburt v. Butenop, 27 Cal. 54 ; Braly v. Seaman, 30 Cal. 611 ; People v. S. F. Sav. Union, 31 Cal. 132 ; People v. Hastings, 34 Cal. 571 ; Emerick v. Alvarado, 90 Cal. 444 , [ 27 Pac. 356 ].) This omission appearing in the assessment itself necessarily invalidates the proceedings. In this respect this case is to be distinguished from the case of Carter v. Osborn, 150 Cal. 620 , [ 89 Pac. 608 ], where the…