The herald., 1893-05-14
AGAINST HOUSE.
The District Attorney Gives an Adverse
Oufniou.

The District Attorney Gives an Advorse
| Opinion.
The opinion given to the board OF SUI
pervisors by District Attorney Dillon
upon the legal status OF Special Tax Col
lector House, wac the subject of consid-
cradle comment in the city yesterday,
and the action that will be tuken in the
matter by the board in the matter is
awaited with interest.
The f0llowin@are the points advanced
by the district attorney in his opinion :
Firet--That in my opinion the contract
entered into between r. r. House of the
first part and controller and attorney
general of the second part, is illegal and
void Said contract purports to be based
on certain powers vested in the con-
troller and Encouragement under the
provisions OF section 1880 Of the Politi-
cal Code. Said section is in the follow
ing words: "The controller or attorney
general may employ other counsel than
the district attorney and the expenses
must be audited by the board of exam
iners and paid out of the state treas
ury." ! fail to find In this section, or IN
any section, authority vested in the con.
troller or encouragement to execute
such contract as the one under which
Ma. House claims authority to act.
Second-The law of the state of Cali
fornia has specifically pointed out all
of the steps necessary and requisite to
take from the valuation of the property
by the assessor to the final sale and
deciding Of the same by the tax collec-
tor. 1t has fixed penalties for the nom
payment of the tax when due and pay
able, and has provided the necessary
steps in case Of redemption. / think
that without doubt the maxim expreHsio
unis eat exclusio alterius applies in this
case, and the legislature having pointed
out the proper course to pursue, i'm
posed penalties for the on-payment OF
the tax and assigned the duty of the
collecting of the tax to certain officers ;
that itlis.not within the power Of the con-
troller and Encouragement, or any
other officer of officers, to prescribe
another method and name, appoint, or
contract with other officers or persons to
perform such duties.
Third-The resolution passed by the
board Of supervisors is based upon the
validity of the contract with Mr.. House
executed by the controller and attorney
general, and if that contract is void the
resolution of the board must fall with 1t.
/ think, however, that the resolution
iH void for other reasons. 1t is the duty
OF the tax collector to collect the taxes.
This RESOLUTION divests the tax collector
of certain of his duties. and transfers
them to another person. II the reaolu.
tion is valid then the board of super
visors may create new Office and carve
the duties of the new officer out of the
duties assigned by the Legislature tc
some other officer.
If this resolution is valid and the
board may provide that the officer thus
created shall retain for his own use and
benefit 10 per cent of all the money be
may collect or cause to be paid into the
treasury then. it may, if 1t chooses to, al.
low him to keep % per cent or 30 pei
centof all the money he may collect.
In view OF the above facts and conclu
eions / am of the opinion that the claims
OF r. f. House for services under the
provisions of the contract and resolu
tions above referred to are invalid and
should be rejected.