Mendocino County v. Bank of Mendocino

Citations

• 86 Cal. 255
• 24 P. 1002
• 1890 Cal. LEXIS 1017

Syllabus

<p>License Tax — Suit in Name of County — County Government Act — Repeal of Code Provision. — The County Government Act (Stats. 1883, p. 299), under which boards of supervisors in their respective counties are given jurisdiction and power, under certain limitations and restrictions, to license every kind of business carried on in the county, to fix the rates of license, and to provide for the collection of the same, repealed section 4045 of the Political Code, added to that code the day before the county government act was passed, which section declares that licenses shall be collected as provided by section 3360 of the Political Code, which provides for suit in the name of the people of the state; and the board of supervisors has power, under the County Government Act, to pass an ordinance fixing licenses for the transaction of business, and providing that suit to collect the license tax should be brought in the name of the county.</p> <p>Id. — Assumpsit — Collection of Tax without License Taken out. — Assumpsit will lie in the name of the county to collect a license tax, although the persons carrying on the business taxed had not taxen out the license required by the ordinance under which the tax was levied, if the ordinance authorizes the district attorney to commence suit in the name of the county to recover the license tax against any one required but refusing to pay the same.</p> <p>Id. — License Tax upon Bank Otherwise Licensed by Law. — The fact that a bank, for a valuable consideration, obtained a license to transact its business under an act creating a board of bank commissioners, and prescribing their duties and powers, does not relieve it from liability to pay a license tax upon its business, levied by the board of supervisors under the county government act.</p>