Holmes Investment Co. v. Board of Supervisors

Mandamus proceeding presented by a petition and general demurrer thereto. The issue involved is the proper scope to be accorded the word “expenditures” found in article XI, section 20, of the Constitution, this section being a part of the so-called Riley-Stewart tax plan voted into the Constitution and made effective June 27, 1933.

The proper construction of this word will disclose the ingredient items which shall go to make up the net sum or “base” upon which the permitted increase of revenues for a given year over the preceding year or years is to be calculated. Petitioner is a taxpayer and…