Decker

The defendant demurred to the complaint on the ground that it does not state facts sufficient to constitute a cause of action. The demurrer was overruled, and, upon failure of defendant to answer, judgment was rendered in favor of the plaintiff. This appeal is from the judgment on the judgment-roll, and presents the question whether or not the demurrer was properly overruled.

The object of the action is to recover from the defendant $5.02, alleged to have been unlawfully assessed to plaintiff on his land by the ‘‘ Otay Irrigation District, ’ ’ and paid by plain *489 tiff to defendant under protest, to prevent plaintiff’s land from being sold by the defendant as collector of said district. It is averred in the complaint “that, on December 7, 3891, such proceedings were had before the board of supervisors of San Diego county, state of California, that the said board of supervisors declared the Otay Irrigation District duly organized under the name and style of ‘Otay Irrigation District, ’ and declared” five persons—Punk, Modie, Jordan, Spence and Merriam—elected as directors of said district, and since that time said persons have been acting as such directors; and that Charles…