MR. JUSTICE LAMAR delivered the opinion of the court.
The laws of California provide a means by which the owner of property can be heard before the Board of Equalizers as to the fairness of the tax assessment. If no objection is made and the taxes are not paid a delinquent list is published. If default still continues the property, instead of being offered to the highest bidder, is sold to the State which holds the `absolute title as of the date of the expiration...
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