Gentle, J.

1. In the Court of the Subordinate Judge of Vizagapatam, the respondent sued the first appellant and the Secretary of State for India in Council claiming the sum of Rs. 4,141-0-8 representing the difference between the amount which he alleged he was liable to pay for property tax during the years 1929-1930 and 1930-1931 in respect of his interest in the Anakapalli estate within the precincts of the Municipality and the amount which in fact he had paid. The learned Subordinate Judge decided in his favour and passed a decree for the repayment by the Municipality to the respondent of the above sum together with interest at the rate of six per cent, per annum. Against this decision the first appellant filed this appeal and later the Municipality of Anakapalli was joined as the second appellant. Other claims were made in the suit to which it is unnecessary to refer, as no contest arises in regard to them in this appeal.

2. The respondent is the Zamindar of Chemudu and proprietor of the melwaram interest of the Anakapalli estate which is situated within municipal precincts of the second appellant. The estate comprises ryoti agricultural lands, the ryots being entitled to