Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1889-02-06

plies for the county, ii having JOB printing
done the county, also Il. the printing of the
Great Register of the county ana he necessary
proclamation, poll4ists. and appliances for
ho'ding gepeial ectionE No The board
cannot exceed the prices fixed by ordinance;
, subdivisioa %, of Section 25, OF the County
Government Act, as amended in 1887, is as fol-
lows: 1.-THE Board of Supervisors shall annually
fix the price at which the county shall be sup
piled with job printing, stationery, and blank
books, and also the piice of all county adyertis-
ing. aud each county officer shall procure such
supplies and advertising at price no greater
than is so fixed, and certify the bills therefor to
supplies and advertisements shall be procured
within the county when practicable; and pro-
vided that square of advertising shall be two
hundred and forty ems nonpariel."
MUST BE FIXED BY ORDINANCE.
The price to be fixed by the Board of Super
v1sors, under the authority or power provided
IL this section, must be fixed by an ordinance,
and the ordinance adopted by the Board be-
comes the law governing the price of job print
lng and other things mentioned in that section,
and is as binding on the Board as any other
officer or person urtil it is repealed or amended,
and an ordinance can only be repealed or
amended by an ordinance.
Section 26 of the County Government Act pro-
yldes that mo ordinance passed by the Board
shall take effect within less than fifteen days
after its passage. and before the expiration of
the said fifteen days the same shall be pub
ished, with the names of the members voting
Tor and against the same, for at least one week
III some newspaper puDlSneQ III the county, II
there be one and if there be none published in
the county. then such ordinance shall be posted
at the Court house door at least once week.
It viii be observed that it takes at least fifteen
days to put an ordinance into force after IFS pas
sage. The ordinance when passed is as much
part of the law of the land as an Act of the
Legls lature, and it must be repealed or amended
as other laws before it can be di:regarded by
anybody.
MooTED QUESTION.
Whether printing the Great Register is job
printing is a question of fact which must be
fact by evidence' If Il was lob print IT.
ing the price should have been fixed
by ordinance; but if not job printing, then
by ag cement of the officer charged with the
duty of having it printed.
ABoIIsHING AN OFFICE.
Fifth-"Hss the Board of Supervisors of this
county authority to create the Office of License
Tax Collector or is IL the duty of the Sheriff to
collect the licenses?" Answer-1he Sheriff in
this county is ex otficio Tax Collector. The
duty of collecting the licenses is enjoined upon
the Tax Collector by law. 1t has been the duty
OF the Tax Collector ever since the County Gov
eminent Act went into effect to collect the IL
cense tax though some doubt was entertained
to the contrary by some persons The Legisla
ture, to put the question beyond doubt. passed
new sect on to the County Government Act in
1857. which is as follows: ''It shall be the duty
of the Tax Collector, except where it is by law
otherwise expressly directed to collect all taxes
Board of Supervisors in the manner
and subject to the terms OF the law or or
dlnanee for the same"
THE SHERIFF THE PROPER PARTY.
The word law in the clause except when
1t is by law otherwise expressly provided
means law passed by the Legislature, and not
an ordinance adopted by the Board OF Super
visor and after diligent research have been I'M
able 70 find any Act of the Legislature directing
the licenses in this county to be collected in
any other way than by the Tax Collector. 1t
follows that the Tax Collector must collect the
license taxes as well as other taxes The Board
of Supervisors are without authority to confer
the power or duty ofcollecting licenses upon any
other person than the Tax Collector. The eX-
preston in Subdivision 25 of the County Govern
ment Act, that the Board of Supervisors shall
" provide for the collection of the same (the
lcenses) by suit or Otherwise" refers to the
mode of collection, and not to the officer who
shall collect the license.
Gentlemen of the Jury, the advice which the
Court has given you will enable you TO solve the
difficulties which you have met in your delibe
rations. JOHN w. ARMSTRONG, Judge