City and County of Sacramento v. Crocker

Citations

• 16 Cal. 119
• 1860 Cal. LEXIS 182

Syllabus

<p>Under the Consolidation Act of 1858, the Board of Supervisors of the City and County of Sacramento have the power to levy a license tax upon the business of a merchant, and to collect such tax by ordinary suit.</p> <p>An ordinance graduating the amount of such tax according to the amount of the monthly sales of the merchant, is not unconstitutional because the tax is unequal. The tax is not on the goods, but on the business, and the provision for determining the amount of the tax is uniform and equal, applying to all persons in the same category.</p>