Mayor & Common Council of Placerville v. Wilcox

Citations

• 35 Cal. 21

Syllabus

<p>City of Placerville—Construction of its Act of Incorporation.—The Act incorporating the City of Placerville granted to the Common Council the right to levy and collect certain taxes, and constituted the City Marshal ex officio Collector of Taxes, and made it his duty to receive and collect all taxes due the city, authorized the sale of the property of delinquents for taxes due the city, and further enacted, that the manner of assessing and collecting taxes, and proceedings for the sale of property in cases of delinquency, should be regulated by ordinance. The Common Council enacted by ordinance a mode of collecting delinquent taxes remaining unpaid after a certain date, whereby the entire duty was devolved upon the City Attorney, and the services of the City Marshal dispensed with. Held, that the ordinance prescribing such mode was void, because in conflict with said Incorporation Act.</p>