ten report thereof and a plat of the assessment district, as provided for by sections 10 and 11 of the act.

Under section 14 of article I of the constitution, the benefits that will accrue to the portion of the land not sought to be taken may be deducted from the damages which will accrue to said portion, when the corporation for whose use the property is taken or damaged, is a "municipal corporation." [Pacific Coast R'y Co. v. Porter, 74 Cal. 261; Butte County v. Boydston, 64 Cal. 110; Tehama County v. Bryan, 68 Cal. 57.]

An assessment upon lands fronting on a street, to raise the amount to be paid the owner for land taken from him for a street, is not in violation of the provision of the constitution which declares that the compensation to be paid. to a party for his land, taken for public use, shall be "without deduction for benefits." "Assessment" for benefits in the exercise of the sovereign power of taxation, is not the saine as "deduction for benefits" in the exercise of the sovereign power of eminent domain. [Cleveland v. Wick, 18 Ohio St. 303.

For a discussion of some of the principles of assessment by street commissioners, in a proceeding to open or widen a street, see Appeal of Piper, 32 Cal. 530; Appeal of Brooks, 32 Cal. 559; Appeal of Reese, 32 Cal. 568.]

SECTION 10. Said commissioners having made their assessment of benefits and damage, shall, with all diligence, make a written report thereof to the city council, and shall accompany their report with a plat of the assessment district showing the land taken or to be taken for the work or improvement, and the lands assessed, showing the relative location of each district, block, lot, or portion of lot, and its dimensions, so far as the commissioners can reasonably ascertain the same. Each block and lot, or portion of lot, taken or assessed, shall be designated and described in said plat by an appropriate number, and a reference to it by such descriptive number shall be a sufficient description of it in any suit entered to condemn, and in all respects. When the report and plat are approved by the city council, a copy of said plat, appropriately designated, shall be filed by the clerk thereof in the office of the recorder of the county. [Statutes 1889, page 72.]

[See notes under section 8 of act of March 18, 1885, supra, page 85 et seq.]

SECTION 11. Said report shall specify each lot, subdivision, or piece of property taken or injured by the widening or other improvement, er assessed therefor, together with the name of the owner or claimants thereof, or of persons interested therein as lessees, incumbrancers, or otherwise, so far as the same are known to such commissioners, and the particulars of their interest, so far as the same can be ascertained, and the amount of value or damage, or the amount assessed, as the case may be. [Statutes 1889, page 72.)

[See notes under section 8 of act of March 18, 1885, supra, page 85, et seq.]

SECTION 12. If in any case the commissioners find that conflicting claims of title exist, or shall be in ignorance or doubt as to the ownership of any lot of land, or of any improvements thereon, or of any interest therein, it shall be set down as belonging to unknown owners. Error in the designation of the owner or owners of any land or improvements, or of the particulars of their interest, shall not affect the validity of the assessment or of the condemnation of the property to be taken. [Statutes 1889, page 73.] [See notes under section 8 of act of March 18, 1885, supra, page 85, et seq.) SECTION 13. Said report and plat shall be filed in the clerk's office of the city council, and thereupon the clerk of said city council shall give notice of such filing by 'publication for at least ten days in one or more daily newspapers published and circulated in said city; or if there be no daily pa per, by three successive insertions in a weekly or semi-weekly newspaper so published and circulated. Said notice shall also require all persons interested to show cause, if any, why such report should not be confirmed, before the city council, on or before a day fixed by the clerk thereof, and stated in said notice, which day shall not be less than thirty days from the first publication thereof. [Statutes 1883, page 73.]

SECTION 14. All objections shall be in writing and filed with the clerk of the city council, who shall, at the next meeting after the day fixed in the notice to show cause, lay the said objections, if any, before the city council, which shall fix a time for hearing the same, of which the clerk shall notify the objectors in the same manner as objectors to the original resolution of intention at the time set, or at such other time as the hearing may be adjourned to, the city council shall hear such objections and pass upon the same; and at such time, or if there be no objections at the first meeting after the day set in such order to show cause, or such other time as may be fixed, shall proceed to pass upon such report, and may confirm, correct, or modify the same, or may order the commissioners to make a new assessment, report, and plat, which shall be filed, notice given, and hearing had as in the case of an original report. [Statutes 1889, page 73.] SECTION 15. The clerk of said city council shall forward to the street superintendent of the city a certified copy of the report, assessment and plat, as finally confirmed and adopted by the city council. Such certified copy shall thereupon be the assessment roll. Immediately upon receipt thereof by the street superintendent the assessment therein contained shall become due and payable, and shall be a lien upon all the property contained or described therein. [Statutes 1889, page 73.]

SECTION 16. The superintendent of streets shall thereupon give notice by publication for ten days in one or more daily newspapers published and circulated in such city, or city and county, or by two successive insertions in a weekly or semi-weekly newspaper so published and circulated, that he has received said assessment roll, and that all sums levied and assessed in said assessment roll are due aud payable immediately, and that the payment of said sums is to be made to him within thirty days from the date of the first publication of said notice. Said notice shall also contain a statement that all assessments not paid before the expiration of said thirty days will be declared to be delinquent, and that thereafter the sum of five per cent. upon the amount of each delinquent assessment, together with the cost of advertising each delinquent assessment, will be added thereto. When payment of any assessment is made to said superintendent

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of streets he shall write the word "paid," and the date of payment, opposite the respective assessment so paid, and the names of persons by or for whom said assessment is paid, and shall, if so required, give a receipt therefor. On the expiration of said thirty days all assessments then unpaid shall be and become delinquent, and said superintendent of streets shall certify such fact at the foot of said assessment roll, and shall add five per cent. to the amount of each assessment so delinquent. The said superintendent of streets shall, within five days from the date of said delinquency, proceed to advertise and collect the various sums delinquent, and the whole thereof. including the cost of advertising, which last shall not exceed the sum of fifty cents for each lot, piece, or parcel of land separately assessed, by the sale of the assessed property in the same manner as is or may be provided for the collection of state and county taxes; and after the date of said delinquency, and before the time of such sale herein provided for, no assessment shall be received unless at the same time the five per cent. added thereto, as aforesaid, together with the costs of advertising then already incurred, shall be paid therewith. Said list of delinquent assessments shall be published daily for five days in one or more daily newspapers published and circulated in such city, or by at least one insertion in a weekly newspaper so published and circulated, before the day of sale of such delinquent assessment. Said time of sale must not be less than seven days from the date of the first publication of said delinquent assessment list, and the place must be in or in front of the office of said superintendent of streets. All property sold shall be subject to redemption in the same time and manner as in sales for delinquent state and county taxes; and the superintendent of streets may collect for each certificate fifty cents, and for each deed one dollar. All provisions of the law, in reference to the sale and redemption of property for delinquent state and county taxes in force at any given time, shall also then, so far as the same are not in conflict with the provisions of this act, be applicable to the sale and redemption of property for delinquent assessments hereunder, including the issuance of certificates and execution of deeds. The deed of the street superintendent made after such sale, in case of failure to redeem, shall be prima facie evidence of the regularity of all proceedings hereunder, and of title in the grantee. It shall be conclusive evidence of the necessity of taking or damaging the lands taken or damaged, and of the correctness of the compensation awarded therefor. The superintendent of streets shall, from time to time, pay over to the city treasurer all moneys collected by him on account of any such assessments. The city treasurer shall, upon receipt thereof, place the same in a separate fund, designating such funds by the name of the street, square, lane, alley, court, or place for the widening, opening, or other improvement of which the assessment was made. Payments shall be made from said fund to the parties entitled thereto upon warrants signed by the commissioners, or a majority of them. [Statutes 1889, page 73.]

Where a street improvement act provides that the assessment shall be collected in the manner prescribed by law for the collection of general state and county taxes, such provision prescribes the manner of collecting, and not what shall be collected, and therefore does not authorize the

addition of a per centage for delinquency, except such as the street improvement act, itself, may in terms provide for. [Bucknall v. Story, 36 Cal. 67.]

SECTION 17. When sufficient money is in the hands of the city treasurer, in the fund devoted to the proposed work or improvement, to pay for the land and improvements taken or damaged, and when in the discretion of the commissioners, or a majority of them, the time shall have come to make payments, it shall be the duty of the commissioners to notify the owner, possessor, or occupant of any land or improvements thereon to whom damages shall have been awarded, that a warrant has been drawn for the payment of the same, and that he can receive such warrant at the office of such commissioners upon tendering a conveyance of any property to be taken; such notification, except in the case of unknown owners, to be made by depositing a notice, postage paid, in the post office, addressed to his last known place of abode or residence. If at the expiration of thirty days after the deposit of such notice, he should not have applied for such warrant, and tendered a conveyance of the land to be taken, the warrant so drawn shall be deposited with the county treasurer, and shall be delivered to such owner, possessor, or occupant, upon tendering a conveyance as aforesaid, unless judgment of condemnation shall be had, when the same shall be canceled. [Statutes 1889, page 75.]

SECTION 18. If any owner of land to be taken neglects or refuses to accept the warrant drawn in his favor as aforesaid, or objects to the report as to the necessity of taking his land, the commissioners, with the approval of the city council, may cause proceedings to be taken for the condemnation thereof, as provided by law under the right of eminent domain. The complaint may aver that it is necessary for the city to take or damage and condemn the said lands, or an easement therein, as the case may be, without setting forth the proceedings herein provided for, and the resolution and ordinance ordering said work to be done shall be conclusive evidence of such necessity. Such proceeding shall be brought in the name of the municipality, and have precedence so far as the business of the court will permit; and any judgment for damages therein rendered shall be payable out of such portion of the special fund as may remain in the treasury, so far as the same can be applied. At any time after trial and judgment entered, or preceding an appeal, the court may order the city treasurer to set apart in the city treasury a sufficient sum from the fund appropriated to the particular improvement to answer the judgment and all damages, and thereupon may authorize and order the municipality to enter upon the land and proceed with the proposed work and improvement. In case of a deficiency in said fund to pay the whole of such judgment and damages, the city council may, in their discretion, order the balance thereof to be paid out of the general fund of the treasury or to be distributed by the commissioners over the property assessed by a supplementary assessment; but in the last named case, in order to avoid delay, the city council may advance such balance out of any appropriate fund in the treasury, and reimburse the same from the collections of the assessment. Pending the collection and payment of the amount of the judgment and damages, the court may order such stay of proceedings as may be necessary. [Statutes 1889, page 75.]

No condemnation proceedings can be inaugurated under the power of eminent domain, or by virtue of the provisions of section 18 of the act, until the municipality shall have acquired jurisdiction so to do, by the passage of a valid resolution of intention; and if the resolution of intention does. not specify the exterior boundaries of an assessment district, it does not confer upon the city jurisdiction to take any steps toward making the improvement, and cannot be used as the basis of any action for condemnation of the land sought to be included in the improvement. [City of Los Angeles v. Dehail, 97 Cal. 13. See section 605, Dillon on Municipal Corporations, 3rd ed.] But see City and County of San Francisco v. Kiernan, 33 Pac. Rep. 724, where Mr. Commissioner Vanclief, said: "The court first rendered an interlocutory judgment, requiring the plaintiff, within thirty days, to pay to each defendant, or to the clerk of the court for his use, the sums of money awarded to him by the jury for the value of his land condemned, and for damages to his land not condemned. After plaintiff's compliance with the interlocutory order, by paying into court the money awarded to each defendant, the court rendered final judgment of condemnation. Whether the money thus tendered and paid into court for their use had been obtained by plaintiff through regular or irregular assessments on the property of others, did not concern the appellants, [defendants in the condemnation suit,] nor affect the right of the plaintiff to condemn their lands which had not been assessed. The proceedings to assess, and to enforce the payment of assessments are entirely distinct from actions. to condemn land. There is no pretense that the money tendered was not the property of the plaintiff, nor that it did not amount to just compensation. Therefore the rights of the appellants in this action, [defendants in an action by the city to condemn] could not have been prejudiced by defects in proceedings to assess the property of others."

Even where lands are in terms taken, it may be questioned whether the title to the fee passes absolutely to the municipality. The prevailing doctrine in such cases is, that the title vests only to the extent necessary for the purpose for which the property is taken. No more of the title is divested from the former owner than what is necessary for the public use. [Heyneman v. Blake, 19 Cal. 579, 597.] Compensation must be made in advance, or a fund must be provided, out of which compensation must be made so soon as the amount can be determined. The property of the citizen cannot be taken from him until ample means of