Wilson v. Supervisors of Sutter County

Citations

• 47 Cal. 91

Syllabus

<p>Taxes Cannot be Remitted.—The Legislature cannot authorize the' Board of Supervisors of a county to remit a tax, or a part of a tax, within a specified district. An order of the Board attempting to do so is null and void, because in conflict with the provision of the Constitution, which requires taxation to be-equal and uniform, and which requires all property to be taxed.</p> <p>Remission oe Taxation.—An Act authorizing a Board of Supervisors of a county to remit the taxes, or a part of the taxes, upon any portion of the property within a district is unconstitutional, even if the tax is imposed for local purposes to be expended within the district.</p>