People v. Donnelly

McKinstry, J.:

Action to recover a tax levied in 1873. The answer, as an affirmative defense, contained the following:

*145“ That on or about the month of January, 1871, the State of California, plaintiff herein, was the owner and in possession of the lots of land described in the complaint, the same being salt marsh and tide lands.

“ That on or about the said month of January, 1871, the Board of Tide Land Commissioners, duly appointed and commissioned under and by virtue of an Act of the Legislature of the State of California, entitled 1 An Act to Survey and Dispose of Certain' Salt Marsh and Tide…