In re Lawrence

Citations

• 69 Cal. 608
• 11 P. 217
• 1886 Cal. LEXIS 696

Syllabus

<p>Liquor License—Supervisors mat Impose—Collection of—Appointment of Person to Collect. — The board of supervisors of a county has power, under sections 11 and 12 of article 11 of the constitution, to regulate the sales of vinous and spirituous liquors within the county by the imposition of a license tax, and to provide for its collection; such power includes the authority to appoint a suitable person, such as the tax collector of the county, to collect the tax.</p> <p>Id.—Separate Licenses for County and City.—A person carrying on the business of a liquor dealer in a city within the county is not exempted from the payment of such a license tax duly levied by the board of supervisors by reason of the fact that he has paid a license tax of a similar kind in pursuance of an ordinance enacted by the municipal authorities of the city.</p>