 That action was pursuant to the June 10, 1931 creation by the California State Legislature of an “Act Providing for the Formation, Government and Operation of Harbor Districts, the Calling and Conducting of Elections in such District of Harbor Commissioners, defining their powers and duties, and providing for the issuance and disposal of bonds of such Harbor District, and providing for the assessment, levy and collection of taxes for the payment of such bond and for the ordinary annual expenses of such Harbor District.