Matheson

By this proceeding in mandamus the petitioner seeks to compel the respondent to accept a sum of money in full payment of a call for an instalment of an assessment levied by the Islais Creek Reclamation District for reclamation purposes.

On June 20, 1928, an assessment in the sum of $1,620,150 for reclamation purposes was levied upon all the lands in the Islais Creek Reclamation District, $14,433.57 of which was levied against tract No. 282, owned by the petitioner. A bond issue was duly voted for by the electors on September 4, 1928, in the principal sum stated, and sold. On September 18,1933, the respondent duly made a call of an instalment of said assessment to be paid by the assessed land owners in the district to meet bond payments of principal and interest to become due on January 1, 1934. The amount of the instalment of the assessment and accrued interest called against said tract No. 282 was the sum of $1,367.38. The petitioner did not respond to the call and the instalment became delinquent on October 31, 1933. The notice of sale for delinquency eon *373 tained the following item: “Tract No. 282, The Islais Co., Ltd., Installment — $1,367.38; Interest — $9.84; Penalty —…