Waste

— Assessments levied upon certain real property by Reclamation District No. 784 were not paid, and on June 15,1932, the property was sold to the Yuba County Treasurer, as trustee for the bond fund of the district. The property was not redeemed within the time allowed by law, and on February 3, 1938, the county treasurer executed and recorded a deed thereof to himself as trustee for the district. The second installment of county taxes for 1937-1938 was then delinquent. County taxes for the years 1938, 1939, and 1940 were erroneously assessed but were subsequently can-celled, leaving only the second installment of the 1937-1938 tax as a lien against the property. The district sold its title to the property, and on October 15, 1940, delivered a deed to the petitioner, who requested respondent to prepare an estimate of the amount necessary to redeem the property from county tax delinquency. The estimate prepared by respondent included an amount representing the taxes that would have been levied during the years the property was owned by the district. Respondent refused to make an estimate representing only the second installment of the tax for 1937-1938 with penalties and interest…

— I dissent. The effect of the construction placed upon section 3817 of the Political Code by the majority opinion is to destroy the exemption granted to irrigation and reclamation districts from assessment and taxation of property owned by such districts by section 1 of article XIII of the Constitution of California, and renders such statute unconstitutional.

The facts in the case are simple. Land which was subject to taxation by both Yuba County and Reclamation District No. 784, was sold by the district for delinquent assessments. No redemption having been made from that sale the property was deeded to the district on February 3, 1938, all right of redemption being thereby cut off. When the deed was executed the second installment of 1937-1938 county taxes was a lien upon the property and was delinquent. In 1940, petitioner purchased the property from the district. During the years 1938, 1939 and 1940, while the district was the owner of the property, county taxes were assessed against the property, but before petitioner’s purchase of the property said taxes were cancelled by the board of supervisors because the property was not subject to taxation by the county while owned by…