...of the assessment list and the description, as follows: "Subdivision 3, City and Town Lots, naming city or town and the number of the lot and block according to the system of numbering in such city." The assessment does not refer to a city map, but describes the land as belonging to certain named tracts....

...the Political Code, providing for the listing of city and town lots as follows: "City and town lota, naming the city or town, and the number of the lot...the system of numbering in such city or town, and the improvements thereon." (Miller v. Williams, 135 Cal. 183, [67 Pac. 788].) But it is not essential...