In its material facts this case is like Shepard et al. v. The Board of Supervisors, ante, p. 258. The petition for the establishment of the ditch was not signed by a majority of persons residing in the county owning lands adjacent to the proposed improvement.

We held in the former case on the same state of facts, that the board of supervisors did not have jurisdiction to levy the tax.

Following that holding, the judgment will be

Reversed.