Merrill v. Gorham
California Supreme Court
Appeal from the District Court of the Twelfth Judicial District. The plaintiff filed his bill for an injunction against the defendant, to enjoin his collecting, by sale, as “ late sheriff and ex officio tax collector,” the State and county taxes assessed on plaintiff’s property in San Francisco for the fiscal year 1855-6. The grounds of the application appear in the opinion of the Court.
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Appeal from the District Court of the Twelfth Judicial District. The plaintiff filed his bill for an injunction against the defendant, to enjoin his collecting, by sale, as “ late sheriff and ex officio tax collector,” the State and county taxes assessed on plaintiff’s property in San Francisco for the fiscal year 1855-6. The grounds of the application appear in the opinion of the Court. It is admitted that the defendant’s election, as sheriff, was after the passage of the act making the sheriff tax collector. The District Court granted the injunction, and defendant appealed.
1Opinion of the Court
The opinion of the Court was delivered by Mr. Chief Justice Murray.
Mr. Justice Terry concurred.
There are two questions presented by the record for our consideration, first, whether the taxes for the county of San Francisco should be assessed according to the provision of the law of April 29, 1851, or the act of May 15, 1854; and second, whether the sheriff can, constitutionally, exercise the duties of tax collector.
Upon the first point it is contended that the two acts are to be construed in pari materia, and that the act of '54 does not repeal in direct words, or by implication, the ninth…
2Cited by10 opinions
- People v. FitzgeraldCalifornia Court of Appeal · 1936
- People v. EdwardsCalifornia Supreme Court · 1858
- Vallindras v. Massachusetts Bonding & InsuranceCalifornia Supreme Court · 1954
- State ex rel. Rosenstock v. SwiftNevada Supreme Court · 1876
- Oregon & Washington Mortgage Savings Bank v. JordanOregon Supreme Court · 1888
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