State v. Conkling
California Supreme Court
Appeal from the Fourth District. Suit to recover moneys alleged to be due the State for the percentage on sales of personal property by auctioneers, under the Revenue Act of 1857. The complaint avers an indebtedness on the part of defendant for duties accruing on sales made by him between October 1st, 1859, and the institution of suit, May 4th, 1861. Defendant demurred upon the ground that the sections forty-nine to fifty-two, both inclusive, of the Act of 1857, relied on,…
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Appeal from the Fourth District. Suit to recover moneys alleged to be due the State for the percentage on sales of personal property by auctioneers, under the Revenue Act of 1857. The complaint avers an indebtedness on the part of defendant for duties accruing on sales made by him between October 1st, 1859, and the institution of suit, May 4th, 1861. Defendant demurred upon the ground that the sections forty-nine to fifty-two, both inclusive, of the Act of 1857, relied on, had been repealed by the Act of April 18th, 1859. The statutes in question are sufficiently set out in the opinion of the…
1Opinion of the CourtBaldwin, J.
Field, C. J. concurring.
The question in this case is, as to the construction and effect of the Act of 1859 (Scat. 352) entitled “ An Act to Provide for the Licensing of Auctioneers, and to Define their Duties and Liabilities.” It is contended that this act repeals or supersedes the forty-ninth, fiftieth, fifty-first and fifty-second sections of the Act of 1857, (Stat. 325) entitled “An Act to Provide Revenue for the Support of the Government of this State.” These sections, except the first, were commented upon in the case of the State v. Poulterer (16 Cal. 521). They impose a duty of one half…
2Cases cited3 opinions
- Pierpont v. CrouchCalifornia Supreme Court · 1858
- City & County of Sacramento v. BirdCalifornia Supreme Court · 1860
- State v. PoultererCalifornia Supreme Court · 1860
3Cited by35 opinions
- County of Los Angeles v. FrisbieCalifornia Supreme Court · 1942
- Penziner v. West American Finance Co.California Supreme Court · 1937
- People ex rel. Daniels v. HenshawCalifornia Supreme Court · 1888
- Mack v. JastroCalifornia Supreme Court · 1899
- Greyhound Lines, Inc. v. County of Santa ClaraCalifornia Court of Appeal · 1986
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