Mitchell v. Crosby

Citations

• 46 Cal. 97

Syllabus

<p>Effect of Conns on Revende Laws. — Section three thousand eight hundred and ninety-one of the Political Code, which declares that the provisions of the Code with respect to revenue must be construed as if passed on the last day of the session of 1871-2, has the effect to repeal all Acts passed at the session of 1871-2 concerning revenue, except Acts amendatory of or carrying into effect the Codes.</p> <p>Revende System of the Codes General. — It was the intention of the Legislature in adopting the Codes to establish one revenue system, which should he applicable alike to all the counties.</p> <p>Poll Tax Blanks. — By section three thousand eight hundred and ninety-one of the Political Code, it is made the duty of the Auditor to deliver the poll tax blanks to the Assessor.</p> <p>District Assessors — Construction of Code.—When the. Code mentions Assessors it means District Assessors as well as County Assessors, so long as the present District Assessors remain in office.</p> <p>Poll Taxes. — The collection of poll taxes or of license taxes, or of any taxes other than taxes upon property, may be transferred from one to another class of officers at the will of the Legislature, although those duties may have pertained to one of those officers when the incumbents were elected.</p>