Scofield v. White

Citations

• 7 Cal. 400

Syllabus

<p>The Revenue Law of 1854 authorized the payment of a portion of the taxes in Comptroller's warrants. The acts of 1855 and 1856 provide for the funding of the State debt, and the collection of the revenue in cash, and forbids the Treasurer to liquidate any of the debt, except as therein provided: Held, that the act of 1854, allowing payment in warrants, was thereby repealed.</p> <p>The acceptance by a collector of taxes, of a warrant, is not a liquidation of the debt, but the receipt of it by the State Treasurer, from the collector, would be a liquidation, for which the Treasurer would be responsible.</p> <p>The law does not favor repeals by implication, and where there is an apparent conflict between two acts, the Court should reconcile them if possible, but if this cannot be done, then the last act must govern.</p>