65 Cal. 310 | Cal. | 1884
The petitioner is held for a violation of an ordinance adopted by the board of supervisors of San Bernardino
It was therefore legally in session on the 16th day of May, 1883, with power to do such acts as the then existing laws conferred upon it. The question therefore arises, what 'were then its powers with respect to the imposition of license taxes? The County Government Act had then gone in force. By it the board of supervisors of San Bernardino County is empowered “ to license, for purposes of regulation and revenue, all and every kind of business not prohibited by law, and transacted or carried on in such county, and all shows, exhibitions, and lawful games carried on therein; to fix the rates of license tax upon the sameand to provide for the collection of the same by suit or otherwise.” (§ 25, subd. 27.) The act is one to provide a uniform system of county governments. Among other things, it treats of the “ general permanent powers ” of the boards of supervisors of the several counties, and declares specifically and at length what those powers are. Among them is the power to license, the provision in relation to which is above quoted. The power conferred by that provision includes all the power previously conferred upon the board by the act passed March 13, 1883 (Stats. 1883, p. 297), and more. Hor, in the matter of licenses, did the legislature stop here. By the act passed, and which took effect, March 13, 1883, it had declared that the licenses therein provided for should be collected as then provided for “by the provisions of chapter 15, title 7, part 3, of the Political Code of the State of California.” By the County Government Act, it empowered the board of supervisors to provide for the collection of the licenses imposed by virtue of the authority therein conferred, “by suit or otherwise.” Again, the legislature in.the third section of the Act of March 13th declared : “ The board of supervisors of each county must, on the first Monday of October of each year, fix the rates of county licenses, provided that after the passage of this act said board of supervisors of each county may, at any general or special meeting of said board, held as required by law, fix the rates of said licenses up to the first Monday of October, A. D. eighteen hundred and eighty-three, and said licenses shall be collected at said rates, for the year
It should be added that the question of the repeal of the Act of March 13th was not considered in Benninger’s case, the points there being -that the ordinance was void: first, because adopted at a time when the board was not legally in session; and secondly, for the reason that it is unreasonable, oppressive, and in restraint of trade.
Prisoner remanded.
Morrison, C. J., McKinstry, J., Myrick, J., and Sharp-stein, J., concurred.