In this action the plaintiffs seek to recover money paid upon assessments for the opening of a street in Los Angeles, under the Street Opening Act of 1903 (Stats. 1903, p. 376). The court below gave judgment in favor of plaintiffs against all of the defendants. The appeal is from the judgment. The record also presents for review an order denying a motion for a new trial.
The ground of the action was that the assessments were invalid and that the payments were made 'by compulsion and under protest. The proposition that the assessments in question were invalid was established by the decision of the district court of appeal in
Walker et al.
v.
Los Angeles et al.,
The appellants present the following points as cause for reversal : 1. That the payments were not made under any duress of person or property and were not accompanied by any valid or sufficient protest, and hence that they were voluntary payments which cannot be recovered. 2. That the court erred in allowing the plaintiffs interest accruing from the time of mak *107 ing of the payments. 3. That the personal judgment against the members of the board of public works is not sustained by the findings or the evidence. 4. That the action was not begun until after the money paid in upon the assessments had been paid out by the city upon the damages allowed in the proceeding for the opening of the street, and that in such a case the money cannot be recovered from the city or its officers. 5. That with respect to some of the assignors of the plaintiffs the action is barred by the two years’ statute of limitations. Some minor points regarding rulings upon the admission of evidence will be considered in connection with the question of voluntary payments. We will consider the points in the order above stated.
The conditions under which the payments were made were as follows: Under the charter of the city óf Los Angeles, its board of public works exercised the powers conferred by the act of 1903, aforesaid, on the street superintendent. (Stats. 1905, p. 983.) In pursuance of the ordinance above mentioned, the board made and filed an assessment for the expenses of the street opening and published notice thereof. The assessment charged certain sums of money against lands of the plaintiff’s assignors. These assessments thereafter became delinquent and on December 8,1911, the board published a notice of the sale of the property for such delinquent assessments, stating therein that the property would be sold on December 27, 1911, unless the assessments thereon with penalties and costs were paid in the meantime. Prior to the day of sale the plaintiffs’ assignors paid their respective assessments. The act of 1903 provides that if a delinquent assess *108 ment is not paid, the property assessed must be sold to any person who will take the least quantity of land and pay the assessment, penalty, and costs; that a certificate of sale must be issued to such purchaser, which vests in him the lien of the assessment; that after twelve months from the sale, if the purchaser has given proper notice of his application therefor, a deed of the property sold must be made to him; that at any time prior to the execution of such deed the property may be redeemed from such sale; and that such deed “shall be prima facie evidence of the truth of all matters recited therein, and of the legality of all proceedings prior to the execution thereof, and of title in the grantee.” (Stats. 1903, p. 383, secs. 25-29.)
The rule regarding payments made under such circumstances is well established by our decisions.
Gill
v.
Oakland,
It is urged that the previous decisions on the subject favorable to the respondent were overruled in
Crocker
v.
Scott,
*112 The appellant contends that the protests should have been in writing and further that, whether written or oral, the law requires that a protest shall specify the particulars in which the assessment is claimed to be illegal.
Section 3819 of the Political Code provides that, the protest there authorized must be in writing and must specify the grounds upon which the payer claims that the tax is void. But this section refers only to ordinary taxes for state and county purposes. It does not apply to special assessments made under the Street Opening Act of 1903 nor to other special assessments, except where the act providing therefor makes the provisions of section 3819 applicable.
(Davis
v.
San Francisco,
There were two of plaintiffs’ assignors, Abbott and Straube, who paid their assessments before the notice of sale was given. As has already been shown, there was at that time no duress of property. There was only an apparent lien upon that property. At that time no proceeding to enforce the lien by a sale had been instituted. The protest was therefore unavailing.
(Brumagim
v.
Tillinghast,
2. The judgment in this case exceeds the aggregate amount of the payments which were allowed to plaintiffs by about nine thousand dollars. The appellants claim that it is excessive to that extent.. The excess is made up of interest accruing on the payments from December, 1911, to the date of judgment. ít has become established by our decisions that in an action to recover taxes paid under protest under section 3819 of the Political Code no interest from the time of payment to the date of judgment can be allowed.
(Savings & L. Society
v.
San Francisco,
3. The judgment appealed from purports to run, not. only against the city of Los Angeles, but also .against the persons who at the time of the payments were members of the board of public works, and against the board of public works also. The board of public works is an agency of the city; it has no separate corporate existence, and so far as we are aware it is incapable of either suing or being sued, except perhaps in
mandamus
to compel the performance of its duty. Consequently the judgment, so far as the board is concerned, is unauthorized. With respect to the liability of the members thereof who were in office at the time the payments were made, it appears from the evidence that the money collected upon these assessments was all paid into the treasury of the city and paid out of the treasury in satisfaction of damages awarded to the persons whose lands were taken and damaged by the opening of the street, and that this all occurred before. the beginning of the present action.
4. As has just been said, there can be no recovery in cases like the present against one who is a mere collection officer
*117
and who before the action is begun has paid the money over to his principal in due course of law. The appellants contend that this rule applies to the city itself and that it cannot be held liable because of the fact that before the action was begun the money collected upon these assessments had all been paid out upon the damages allowed to the persons whose land was taken or damaged for the opening of the street.
5. Appellants claim that with respect to the payments made by Straube and Abbott, Lee, and Parish, the action is barred by the two years’ statute of limitations, as an action not founded upon an instrument in writing. (Code Civ. Proc., see. 339, subd. 1.)
If the cause of action to recover the money accrued immediately upon such payment, these claims would be barred. But this is not the case. The city charter provides that claims against the city shall be paid only on demands as provided therein; that every claim must be first presented to and approved by the board authorized to incur the liability represented thereby, in this case the board of public works; that if such claim is approVed, it must then be presented to the city
*119
auditor to be audited by him, and that if he rejects it or approves it in part only, it shall then go to the finance committee of the council; that it must then be considered by such committee and reported to the council for its action thereon; that the council may overrule or sustain the objection of the auditor and shall thereupon return the same to the auditor with its action indorsed thereon; that no payment can be made from the city treasury or out of the public funds of the city unless the demand therefor be so presented to and approved by every officer, board, or body, as required by the charter, all of which must appear on the face of the paper representing the demand, and, finally, that no suit can be brought on any claim for money or damages against the city or any of its agencies or officers until a demand for the same has been presented in the manner above stated, and rejected, in whole or in part. (City Charter, secs. 216, 217, 219, 220, 222a, 222g, Stats. 1911, p. 2152.)
Some of the questions we have treated would not be absolutely necessary to a determination of the case, but we have considered them because of the fact that the judgment must be reversed and a new trial may ensue in which the same questions may again arise. Although from what we have said it is apparent that the judgment against the city of Los Angeles was correct as to a part of the claim of the plaintiffs, yet the record does not present facts sufficient to enable us to determine with certainty how much should be recovered, and we *121 therefore deem it better to reverse the entire judgment, so that upon a new trial the facts may be more clearly established. The judgment is reversed.
■Sloss, J., and Lawlor, J., concurred.
Hearing in Bank denied.
All the Justices concurred.
