The receipt of the controller may be recorded in the recorder's office of the county in which said real estate is situated in the book of deeds, and the record thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by such deed or certificate of sale.

This act shall not apply to state lands sold by the state when the full amount of the purchase price has not been paid to the state therefor, after the deed to the state has been filed with the surveyor general.

Act of the Legislature, approved May 18, 1919; in effect July 22, 1919.

A partial redemption may be made, separately from the whole assessment, of any lot, piece, or parcel of land contained in any assessment, if such lot, piece, or parcel has a separate valuation on the assessment roll, in the manner following: In the estimate provided for, the auditor shall estimate the amount of state and county taxes due on such lot, piece, or parcel of land, together with a proper proportion of the taxes due on personal property under such assessment, and of the taxes due each school, road, or lesser taxation district; and such redemption shall be made in the manner provided in this act. The recorder shall note, on the margin of the record of the certificate of sale, a description of the property thus redeemed, and shall specifically set forth the several amounts of taxes paid upon such redemption.

Political Code, Section 3818.

Section 1461.-PAYMENT UNDER PROTEST.-At any time after the assessment book has been received by the tax collector, and the taxes have become payable, the owner of any property assessed therein, who may claim that the assessment is void in whole or in part, may pay the same to the tax collector under protest, which protest shall be in writing, and shall specify whether the whole assessment is claimed to be void, or if a part only, what

portion, and in either case the grounds upon which such claim is founded; and when so paid under protest, the payment shall in no case be regarded as voluntary payment, and such owner may at any time within six months after such payment bring an action against the county, in the Superior Court, to recover back the tax so paid under protest. And if it shall be adjudged that the assessment, or the part thereof referred to in the protest, was void on the ground specified in the protest, judgment shall be entered against such county therefor; provided, that no assessment shall be declared void on account of deductions being made for mortgages where part payments have been made and not released upon the record.

Political Code, Section 3819.

Section 1462. SALE OF PROPERTY PURCHASED BY STATE. Whenever the state shall become the owner of any property sold for taxes and the deed to the state has been filed with the controller as provided herein, the controller may thereupon by a written authorization direct the tax collector of the county, or city and county, to sell the property or any part thereof as in his judgment he shall deem advisable in the manner following. He must give notice of such sale by first publishing a notice for at least three successive weeks in some newspaper published in the county or city and county, or if there be no newspaper published therein, then by posting a notice in three conspicuous places in the county or city and county, one of which shall be at the United States postoffice nearest the land, in addition to a notice conspicuously posted on the land itself for the same period. Such notices must state specifically the place of and the day and hour of sale, and shall contain a description of the property to be sold and shall also contain a detailed statement of all the delinquent taxes, penalties, costs, interest, and expenses up to the date of such sale, and shall give the name of the person to whom the property

was assessed for each year on which there may be delinquent taxes against said property or any part thereof; and said notice shall also embody a copy of the authorization received from the controller. It shall be the duty of the tax collector to mail a copy of said notice within five days after its publication, postage thereon prepaid and registered, to the party to whom the land was last assessed next before the sale, at his last known postoffice address. At the time set for such sale, the tax collector must sell the property described in the controller's authorization and said notices, at public auction to the highest bidder for cash in lawful money of the United States; but no bid shall be received or accepted at such sale for less than the amount of all the taxes levied upon such property and all costs and penalties for every year delinquent, as shown by the delinquent rolls for said years to the date of the execution of the deed to the state, and all expenses accrued to the date of the sale under this section, together with interest at seven per cent per annum from the first day of July following delinquency in each of said years to the date of the sale hereunder, computed upon the aggregate amount of such delin quent taxes, penalties and costs; provided, however, that if the board of supervisors of the county, or city and county, in which any such property is situate, shall, by resolution entered upon their minutes, declare that, in their judgment, the property so owned by the state, and particularly described in said resolution, is not at that time of value great enough that it can be sold by the state for a sum equal to the amount of all taxes levied upon said property, and all interests, costs and penalties and expenses up to the date of such sale, and that. it would be to the best interest of the state to sell the said property for a sum to be stated in said resolution less than the sum above named, upon receipt of a copy of said resolution, certified by the clerk of said board of supervisors, the state controller may thereupon, by written

authorization, direct the tax collector of the county, or city and county, to sell the said property so described in said resolution for a sum not less than the sum stated in said resolution, together with the expenses of sale. The expense of giving the notice herein required shall be a charge against the property so advertised, and shall be collected by the collector, and no redemption of such property before said sale may be had without payment of such cost of advertising; and to secure the payment of such advertising cost the collector shall demand in advance, from the party or parties seeking to purchase, a deposit with said officer of a sum sufficient to defray such cost of advertising, which deposit shall be forfeited in the event said party or parties fail or refuse to purchase at such sale; provided, that if the party or parties so depositing fail to secure such property on their bid, such deposit shall be returned, and such advertising cost shall be collected from the successful purchaser.

Political Code, Section 3897.

Section 1463.-VOID SALE-FAILURE TO MAIL NOTICE TO PARTY LAST ASSESSED.-It has already been stated that tax laws are strictly construed, and that in order to make a valid tax title it must appear that everything was done. from the beginning to the end of the tax proceedings which the law requires to be done. An illustration of this statement is found in a case appealed to the Supreme Court of California from Mendocino County. It appeared on the trial of this case that the address of the person to whom the land in controversy was last assessed was well known to the tax collector, and that no copy of the notice of the proposed sale of the land by the state. was mailed to the owner prior to the sale, as required by Section 3897 of the Political Code. It was held by the Supreme Court in this case that a sale by the state of land sold to it for non-payment of taxes is void, where the tax collector through whom such sale is made fails.

to mail a copy of the notice of sale to the person to whom the land was last assessed next before the sale, at the address shown on the assessment roll. The mailing of such notice, where the address of the party is known, or shown on the assessment roll so that it can be ascertained, is essential to the validity of a sale by the state of land purchased by it for delinquent taxes. (Decided by the Supreme Court of California, in the case of Wright vs. Anglo-Californian Bank, which decision is printed in Volume 42, California decisions, page 760).

ASSESSMENT.-A tax

Section 1464. FRAUDULENT payer may go into the Superior Court of the county where he is assessed and obtain an injunction prohibiting the collection of a tax founded upon an assessment fraudulently and corruptly made, with the intention of discriminating against him, and for the purpose of causing him to pay more than his share of the public taxes. This was determined by the Supreme Court of California in a case in Alameda County, where the property owner alleged that the assessment was fraudulently made, at excessive values, in fixing which he was discriminated against. In this case the property owner tendered the legal tax, or an amount founded on the real value of the property, which was not accepted, and the suit followed. (Decided by the Supreme Court of California, in the case of Pacific Postal Telegraph Co. vs. Dalton, which decision is printed in Volume 51 of the Pacific Reporter, page 1072.)

Section 1465.-RAILROAD BONDS.-Bonds held by a permanent resident within the state, though issued by a non-resident corporation, and secured by mortgage on property outside the state, may be taxed in this state as property belonging to the resident. Bonds of a railroad corporation organized in Arizona, payable in New York, and secured by a mortgage in Arizona, were taxed in