Faughnan v. Tuolumne County
California Supreme Court
Appeal from the District Court, Fifth Judicial District, Tuolumne County. This was an action brought by the plaintiff, who, during the years A. D. 1865 and 1866, was one of the four Collectors of taxes of Tuolumne County, to recover from the defendant an alleged unpaid balance of his salary as such officer for said years.
Read the full summary
Appeal from the District Court, Fifth Judicial District, Tuolumne County. This was an action brought by the plaintiff, who, during the years A. D. 1865 and 1866, was one of the four Collectors of taxes of Tuolumne County, to recover from the defendant an alleged unpaid balance of his salary as such officer for said years. The sixth section of the Act “ to make certain offices in the County of Tuolumne salaried offices,” approved February 21st, 1861, provides as follows: “ The Collector shall collect all taxes and licenses of every kind required by law for State and county purposes, and he…
1Opinion of the Court
By the Court, Rhodes, J.:
The question is, whether “the due proportion” of the salary to be allotted to the Collector of each district by the Board of Supervisors is a mathematical proportion—that is, whether the amount each is to receive bears the same ratio to the whole salary as the taxes collected by each do to the whole amount collected in the county, or whether it is such a proportion as the Board of Supervisors may determine in view of the services required of each Collector in the county. If a mathematical proposition was intended, it is presumable that the Legislature would have…
2Cited by1 opinion
- Christy v. FisherCalifornia Supreme Court · 1881