Imperial Valley press., 1907-09-14

ObiAGi DiONtCllHkb IEidblNG JD biiC co-
 sessment and collection of the cur
 rent State and county taxes of prop
 erty in such NneAV county. Such
 copies shall be filed with the re-
 spective officers of the new county
 who would have the custody of Ethe
 same if the proceeding had been or
 iginally had in the new county and
 such certified copies shall be taken
 and deemed as originals, and origin
 al proceedings in the new county
 and all proceedings therein recited
 shall be taken and deemed, etc.
 Compliance with this provision on
 the part of the old officers of this
 county will entail large expense
 and will necessitate the employment
 of a large clerical force immediately.
 Such old officers have reported to
 this office their unwillingness to pay
 out of their own pockets the cost
 of preparing copies provided for in
 said section. Nothing is said in the
 statute itself concerning the pay
 ment of the cost of furnishing the
 new county with the necessary data
 upon which it is evidently contem
 pleted the new board of supervisors
 of said new county shall fix the tax
 rate of said new county
 Upon the question thus presented you ask the advise of this office. The same question has also been submitted to me by J. M. Eshleman, District At torney of the County of Imperial.
 Section 10 of the statute under which the County of Imperial was created, and hereinabove quoted, makes it the duty of the officers of the County of San Diego "to immediately execute and deliver to the Board of Supervisors of the County of Imperial copies of all assessments or other proceedings to the assessment and collec- tion of the current State and County taxes of property in such new county" In the light of statutory provision so clear, direct, and certain, it is a matter of some wonderment that questions as to it's meaning should arise. The officers of San Diego affected by this provision are within the control of the Legislature and it is entirely com potent for the Legislature to prescribe their duties and these duties may be or diminished during the term, of the incumbent. That statute inn posing new and additional duties upon an incumbent officer does not provide an additional compensation is not le- gal objection to the validity of such statute. That new and additional duties may be imposed upon an incum- bent officer has been distinctly held by the Supreme Court of this State, In Miller vs. Kister, 68 Cal. IA; it was said:
 But it is well settled that salar
 jed public officers, created by the legislature, are not held by contract or grant. The legislature has full control over them, unless restricted by the constitution, and may abolish them altogether, or impose upon them new duties or reduce their salaries.
 The language just quoted is approved and adopted in Pennie vs. Refs, 80 Cal. 269.
 The statute in question provides ad- ditional duties for certain officers of San Diego County but does not provide an additional compensation and we must assume that it was the judge ment of the legislature that the salary fixed by law for these officers was suf- ficient to compensate them for the per formance of all official duty, including the new duties cast upon them by this Act. It is, therefore, my opinion that it is the duty of the proper officers of San Diego County to comply strictly with the provisions of the Act in ques ton and that such officers are not en- titled to additional compensation for such compliance.
 Very truly yours,
 U s. WEBB,
 Attorney General The opinion as rendered up holds attorney Eshleman's views in the matter, and comes as a matter of gratifying news to the people of Imperial county, in as much as it means a saving of