Smeltzer v. Miller

Citations

• 125 Cal. 41
• 57 P. 668
• 1899 Cal. LEXIS 795

Syllabus

<p>Printing of Delinquent Tax List—Advertisement for Bids—Power of Supervisors—Ratification.—The board of supervisors has no power to make a contract for the printing of the delinquent tax list without a previous advertisement for bids, as required by statute; and not having the power to make such a contract in the first instance, they cannot call it into existence by subsequent ratification.</p> <p>Id.'—Allowance of Illegal Olaim—Injunction Suit by Taxpayer— Law of the Case.—A taxpayer may maintain a suit to enjoin the county auditor from drawing his warrant upon the county treasurer in favor of a publisher of the delinquent tax list, who had no valid contract with the board' of supervisors for such publication, though the claim therefor has been allowed by the board of supervisors. Smeltzer v. Miller, 113 Cal. 163, affirmed, and held to be the law of the case.</p>