L. C. CHANDLER v. J. J. DUNN et al.

[No. 4161.] L. C. CHANDLER v. J. J. DUNN et al. Title Acquired by Tax Sale.—The title acquired by the later sale for taxes must prevail over that acquired by a sale for taxes of a prior year. Appeal from the District Court, Sixth Judicial District, County of Sacramento. Ejectment to recover lots six, seven and eight in the block bounded by R and S and Fourth and Fifth streets, city of Sacramento. The defendants recovered judgment, and the plaintiff appealed. The other facts are stated in the opinion. Hamilton & Dunlap, for the Appellant. Ed. M. Martin and McCune & Welty, for the Respondents. [MAJORITY — By the Court, Niles, J.:] By the Court, Niles, J.: The plaintiff’s title is derived through a sale for delinquent taxes for the fiscal year 1868-9—the defendant’s through a sale for taxes for the year 1865-6. The facts are substantially the same as in the case of Anderson v. Rider (46 Cal. 138), in which we held that “the title acquired under a tax sale for taxes of a subsequent year must prevail over a title founded on a sale for the taxes of a previous year.” (Dougherty v. Henarie, 47 Cal. 10.) Judgment reversed. Bemittitur forthwith.