Board of Roads & Revenue v. Clark

This case involves the question whether the “ public-road fund ” collected under the provisions of the alternative road law is “ a county fund, ” which when collected must be paid to the county treasurer and disbursed by him as other county funds. The alternative road law provides that the public-road fund shall be made up of an ad valorem tax and a commutation tax, the amount of each to be fixed by the county commissioners of roads and' revenue, or the ordinary, as the case may be. Political Code, §§ 574-5. The fund in controversy in the present case is the commutation tax which is in the…