This appeal involves the same tunnel assessment that was under consideration in Hayne et al. v. City and County of SanFrancisco, ante, p. 185, this day decided. The parties have stipulated that the facts are the same, except as to the parties and the amount of the assessment, and that the decision in this case shall be the same as in No. 6802. The same judgment is therefore given.

The judgment is reversed.

Rehearing denied. *Page 816