It has been assumed by both parties to this action and by the court that it is authorized by the terms of the Bridgford Act. I think it more than doubtful whether the provisions of sections 68 and 69 of that act were ever intended, *Page 667 or can be construed to authorize an action to determine the validity of the assessment of particular property to an individual taxpayer. But waiving that question, I concur in the judgment, and in the opinion as to the matters discussed.