City and County of Sacramento v. Crocker
California Supreme Court
Appeal from the County Court. There is no need of any statement of facts. The suit was brought to test the constitutionality of the ordinance of the city and county of Sacramento taxing defendant’s business as a merchant. Defendant paid the State, city and county taxes on his merchandise, and also the State and county license under the revenue law for the time during which the license tax under tlie ordinance is claimed.
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Appeal from the County Court. There is no need of any statement of facts. The suit was brought to test the constitutionality of the ordinance of the city and county of Sacramento taxing defendant’s business as a merchant. Defendant paid the State, city and county taxes on his merchandise, and also the State and county license under the revenue law for the time during which the license tax under tlie ordinance is claimed. The Justice gave judgment for plaintiff, and on appeal to the County Court, and a trial de novo, plaintiff again had judgment. Defendant appeals.
1Opinion of the CourtBaldwin, J.
Field, C. J. and Cope, J. concurring.
This was a suit brought before a Justice of the Peace to recover of the defendant a license tax assessed against him under an ordinance of the Board of Supervisors. The tax was levied as a license tax upon the business of defendant as a merchant. The appellant, defendant below, appeals from the judgment, assigning as errors :
1. That the Board of Supervisors have no power to enforce the ordinance affixing this tax by suit. It is a sufficient answer to say that by the third section of the Consolidation Act of 1858, (Statutes, 268) power is given to the Board…
2Cited by17 opinions
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- State ex rel. Toi v. FrenchMontana Supreme Court · 1895
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- Cooley v. Miller & Lux, Inc.California Supreme Court · 1914
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