Rancho Santa Anita, Inc. v. City of Arcadia

Arcadia a city of the sixth class, levies and collects its own taxes by virtue of section 871 of the Municipal Corporations Act. (Stats. 1883, p. 93; Deering’s Gen. Laws, 1937, Act 5233, § 871.) In 1913 the city council adopted an ordinance providing: “All provisions of Title IX of the Political Code of the State of California in regard to revenue and taxation which are not inconsistent with the provisions of this Ordi*321nance shall apply to and govern all matters of revenue and taxation which are not herein specifically provided for, substituting where necessary the proper city officer for any…