Gentillalli

James Carr, a Deputy Tax Collector of the County of San Diego, conducted an auction sale of personal property owned by Claude S. Henninger, doing business as A & L Distributors, for the purpose of producing and collecting unpaid taxes on the articles. Joseph Gentillalli, the plaintiff *458 and appellant, attended the sale intending to purchase the property. After the commencement of the auction, but before its conclusion, Mr. Henninger tendered the total sum of taxes due to Mr. Carr; the latter initially refused to accept it saying that the tender came too late.

The auction continued and Mr. Gentillalli, having made the highest bid, was pronounced successful by Mr. Carr. Although the sale had been advertised for cash, Mr. Gentillalli did not have sufficient money on his person to pay what he had bid, and Mr. Carr generously, but without legal sanction, said that he might go to the bank and get the money and pay it to the tax collector within two hours. While Mr. Gentillalli was absent on his trip to the bank, Mr. Carr was directed by his superior in the tax collector’s office to accept the tender made by Mr. Henninger. Mr. Henninger had a right to pay his taxes until the actual…