Legal Opinion

County of Amador v. Kennedy

California Supreme Court

Decided August 26, 1886No. 11574PublishedCited by 10 opinions

Appeal from a judgment of the Superior Court of Amador County. The license tax in question was imposed upon the business of selling spirituous, malt, and fermented liquors at retail. The ordinance appointed an agent to collect the taxes, and fixed his compensation. The further facts are stated in the opinion of the court.

1Opinion of the CourtThornton, J.

This action was brought to recover of defendant a license tax amounting to thirty dollars, and a penalty for not paying the same when demanded, under an ordinance passed by the board of supervisors of the county above named.

The action was commenced in a justice’s court. The answer of the defendant, duly verified, attacked the validity of the ordinance imposing the tax above mentioned, and on that account was transferred to the Superior Court of Amador County for trial. On that trial, *459judgment passed for plaintiff. From this judgment defendant appealed.

It is contended that the board of…

2Cases cited4 opinions

  1. People v. ThurberIllinois Supreme Court · 1852
  2. People v. FergusonCalifornia Supreme Court · 1884
  3. Texas Banking & Insurance v. StateTexas Supreme Court · 1874
  4. Slaughter v. CommonwealthSupreme Court of Virginia · 1856

3Cited by10 opinions

  1. Ex parte HaskellCalifornia Supreme Court · 1896
  2. Ex parte MirandeCalifornia Supreme Court · 1887
  3. Servonitz v. StateWisconsin Supreme Court · 1907
  4. Ex Parte LemonCalifornia Supreme Court · 1904
  5. Ex parte StephenCalifornia Supreme Court · 1896

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