Colusa County v. Seube

Citations

• 6 Cal. Unrep. 32
• 53 P. 654

Syllabus

<p>Intoxicating Liquors.—The Taxing Clause of a County Ordinance provided that every person who should sell intoxicating liquors in quantities less than one quart should obtain a license, and pay therefor $100 per year. Held, that since this clause did not impose a license for carrying on the business of selling liquor, as authorized by Statutes of 1893, page 358, but imposed it for the simple act of selling, and applied to each sale before it was made, it could not be changed by implication from the wording of other sections of the ordinance, which suggested an intention to tax the business itself.</p>