Kern Valley Water Co. v. County of Kern

SHAW, J.

The defendant appeals from the judgment upon the judgment-roll. The action is brought under section 3819 of the Political Code, to recover taxes alleged to be illegal and paid under protest.

1. So far as the claim of illegality is founded upon the failure of the clerk of the board of supervisors and the county auditor, respectively, to attach an affidavit to the assessment-book, as required of them, respectively, by sections 3682 and 3732 of the Political Code prior to November 1, 1895, the decision must be against the plaintiff, upon the authority of the opinion in the case of

Miller

v.

County of Kern, ante,

p. 797, [90 Pac. 119], decided concurrently with the present case, wherein the question is sufficiently discussed.

2. The judgment for the plaintiff was for the sum of $1,900.96. The items composing this sum were $1,110, assessed upon a certain canal; $67.52, assessed upon certain lands; and $723.44, allowed by the court as interest on the first two items from the time of payment thereof under protest, until Novem

[803]

ber 22, 1904, the date of the judgment. Upon the authority of

Savings and Loan Soc.

v.

San Francisco,

131 Cal. 363, [63 Pac. 665];

Columbia Sav. Bank

v.

Los Angeles,

137 Cal. 471, [70 Pac. 308]; and

Miller

v.

County of Kern, ante,

p. 797, [90 Pac. 119], the allowance of interest thus made must be held erroneous.

3. The canal above mentioned was situated in more than one school district, and also in inore than one road district. The assessment, however, did not show in what school districts and road districts it was thus situated, nor were the respective parts of the canal situated in the respective road districts separately assessed, or otherwise designated, so that the tax due in each district could be ascertained therefrom. This rendered the tax on that item of the assessment void. It was so decided in