City of Santa Barbara v. Stearns

Citations

• 51 Cal. 499

Syllabus

<p>A Tax on Business.—A license fee or charge for the transaction of any business is a tax within the meaning of the term “tax ” as employed in section 6 of Article VI of the Constitution, and in section 838 of the Code of Civil Procedure.</p> <p>Jueisdiction 03? Polick Coubts.—A Police Court of a city has jurisdiction of actions for the violation of an ordinance of the city.</p> <p>Action to Recoveb Tax.—In an action brought in a Police Court to recover a license tax for the transaction of business, if the answer denies the legality of the lax, the Police Oonrt cannot try the cause, but must transfer it to the District Court</p>