Charles

This is an action by taxpayers to declare invalid the assessments and tax levies of respondent city for the year 1931-32, and to enjoin the city and its officers from selling plaintiffs’ property at tax sales. The trial court sustained a general demurrer to plaintiffs’ complaint and thereafter entered judgment of dismissal, from which plaintiffs appealed.

In view of the ruling on the demurrer, the question is whether the complaint states a cause of action. It alleges that respondent city purported to assess, levy and collect taxes for general municipal purposes and special assessments, pursuant to its governing tax ordinance, but that there was a failure to comply with the provisions of said ordinance in numerous particulars, among which were the following: that the assessor failed to include within the assessment book all persons and property subject to taxation; that he failed to specify therein the cash value of property; that the city council did not fix the rate of city taxes for general municipal purposes or for the payment or retirement of bonds or other obligations; that the city clerk did not enter in the assessment book the respective sums in dollars and cents levied on…