Buswell v. Board of Supervisors of Alameda County

Citations

• 116 Cal. 351
• 48 P. 226
• 1897 Cal. LEXIS 550

Syllabus

<p>Taxation—Equalization—Void Delegation or Power by State Board —Time LiMrr—Directory Statute.—The state board of equalization cannot delegate to its clerk authority to issue orders prolonging the time of the session of the county board of equalization; but nevertheless equalization made by the county board after the expiration óf the time limited by section 3762 of the Political Code, and within the limit to which it might have been extended by the state board, is not void, and the limit of time fixed by that section must be regarded as directory, under the general rule of judicial interpretation, and also under the terms of section 3885 of the Political Code, which has the effect to transform that general rule into a matter of positive law.</p>