1. This second appeal arises out of a suit to recover the sum of Rs. 94-8-6 paid by the plaintiff by way of land tax to Government for the suit property for the years 1120 to 1131. The pattah for the property was in the name of the plaintiff, but the property was in the possession of one Poranchu from the year 1060. He assigned his rights by Ext. D-7 in the year 1119 to the first defendant. In that year, the plaintiff sued the first defendant and her husband the second defendant, in O. S.208 of 1119 for recovery of the suit property, alleging that it was an accession to the adjoining property mortgaged by the plaintiff; the suit was ultimately dismissed by the Cochin High Court, by Ext. D-3 judgment. The plaintiff sued them again in O. S.103 of 1124, alleging that the property was held by them on oral lease; that suit also was ultimately dismissed by the High Court, so far as the suit property was concerned, by Ext. D-4 judgment. The plaintiff, having paid land tax in the meanwhile for the period aforesaid, has sued the defendants for

reimbursement. The Munsiff dismissed the suit, while the Subordinate Judge in appeal gave the plaintiff a decree. The first defendant has