The Placer herald., 1873-01-11
POLL-TAX COLLECTIONS IN PLACER
COUNTY.

There seems to be some question as to
who are legal poll tax collectors in this coun-
ty, the Codes and special statute of 1872
being in conflict, the latter law making our
District Collectors the proper officers to col
lect this tax, while the" "Political Code makes
it the duty and privilege of the District As
SCISSORS to collect the poll taxes. On this
question the Assessors have obtained the
written opinion of Greed Haynond, one OF
the Code Commissioners, on the legal point
The opinion and the authority upon which it
is based is as follows;
''On the 2Sth Of March, 1872, the Legislature
passed an act which in substance provides that
the District Collectors of Placer county should
collect the poll tax in their respective districts.
The Political Code, section 3S40 provides that poll
taxes must be collected by the Assessors, and sec
ton 3S4l, 3Sl2 3S43, and 3S44 Of the same Code
prescribes the form of the receipts and for their
delivery to the Assessors, while sections 1857 :
1859, 1860, provide for the return of delnquents
bv the Assessors, and that the names ofsuch del
inquents must by the Auditor be noted upon the
assessment roll to the end that collection may
be enforced. The question arising under these
statutes is to what officers in Placer county
vested with the power to collect the poll taxes
in that county The general rule estab
lished by the Code is, that with respect to the
laws passed at the last session of the Legislature
the Code must be construed as though it had
been passed on the first day of that session
political Code, section 447S, J, and that if any Of
the provisions OF a law passed at that session of
the Legislature contravened or were inconsistent
with the provisions of the Code such law mast
prevail. political Code, section 4179) The
effect Of these provisions of the Code, would, in
the absence of further legislation upon the subject
operate to vest the collection of the poll tax in
the District Collector and this would be the result
although thereby the policy of the Code as TO the
collection of taxes was contravened, and confu
sion might follow as 1t would in the case under
consideration. In subject of so delicate a
nature the collection of the revenue and one
involved in so many difficulties under the most
favorable circumstances, it was desirable that one
uniform rule should be established; rule to
supersede all others established and to this end
it was provided by section 1891 cf the Political
Code that with relation to the acts passed at
the present session of the Legislature, the pro
visions OF this Title must, after this Title takes
effect, be construed as though this Code had
been passed and approved on the last day Of the
present session. But the provisions of this
section do not apply to any act expressly
amendatory of either of the Codes, or putting
into effect any part Of either; nor to an act ap-
proved March sixteenth, eighteen hundred and
seventytwo, entitled an act to put into imme-
date effect certain parts of the Political and
Penal Codes; nor to an act approved March
twenty-second, eighteen hundred and seventy
two, entitled an act to put into effect certain
parts of the Codes ana provide for their publ.ca-
ton Section 1891 is found in Title TX of
Part III of the Political Code, and the same
Title contains the provision relative to the col
lections of poll taxes, which give the collection
to the Assessors. The rule for the construction
o. Title X conflicts with the genera, rule fo. the
construction of the Codes, and presents the case
provided for in section 4iSl of the Political
Code, which declares in substance that where the
provisions of any Title conflicts with the pro
visions Of another Title the provisions of each
Title must prevail as to all matters and questions
arising out of the subject matter of such Title.
1t follows that the prov sions of Title TX must
be construed as though the Code had been pass
ed on the asst day of the session. And there
fore act OF Nj ,rch 25th, 1872, in so far as it
provides that the poll tax must be collected by
the District Collectors is superseded by the
provisions of the Codes upon the same subject.
Under the law as it stands it is clearly the duty
ot the Auditor of Placer county to deliver to the
Assessors the poll tax receipts, and it is the right
and duty of the Assessors to collect that tax
CREED HAY MoND.
December %, 1872.