County of El Dorado v. Meiss

Citations

• 100 Cal. 268
• 34 P. 716
• 1893 Cal. LEXIS 783

Syllabus

<p>Constitutional Law—Validity of County O ruínanos—License Tax— Municipal Taxes.—A county ordinance imposing a license tax upon “every person engaged in the business of raising, grazing, herding, or pasturing sheep and goats, or sheep or goats” within the county is authorized by subdivision 27 of section 25 of the County Government Act, which is constitutional and valid by the terms of section 12 of article XI of the constitution, giving to the legislature the power to vest in the corporate authorities of counties, cities, and towns the power to assess and collect taxes for municipal purposes. A license tax is a tax within the meaning of that section.</p> <p>Id.—Tax Upon Non-residents—Discrimination.—The fact that such ordinance is general, and applies to non-residents as well as residents of the county carrying on such business within the county, instead of being an objection to the validity of the tax is essential to sustain its validity. A county cannot discriminate between its own citizens and those of other counties in the disposition of a license tax for carrying on any business in such county.</p> <p>Id.—Void Appointment of License Tax Collector—Power of Supervisors.—The board of supervisors of a county have no power to create the office of license tax collector for the county. The duty of providing for the election or appointment of all necessary county officers is devolved upon the legislature by section 5 of article XI of the constitution, and an ordinance of the hoard of supervisors creating such an office is void.</p> <p>Id.—Action by County to Recover License Tax—Void Direction by Tax Collector—Power of County to Sue.—The right of a county to sue for the amount of a license tax fixed by a valid ordinance is not dependent upon the validity of part of the ordinance creating the office of tax collector and appointing a person to fill it; and the fact that the ordinance prescribes that suit shall be brought in the name of the county, by direction of the li