Case Name: THE PEOPLE, Respondent, v. WILLIAM FERGUSON, Appellant
Court: Supreme Court of California
Jurisdiction: California
Decision Date: 1884-05-28
Citations: 65 Cal. 288
Docket Number: No. 9,202
Parties: THE PEOPLE, Respondent, v. WILLIAM FERGUSON, Appellant.
Judges: 
Reporter: California Reports
Volume: 65
Pages: 288–291

Head Matter:
[No. 9,202.
In Bank.
May 28, 1884.]
THE PEOPLE, Respondent, v. WILLIAM FERGUSON, Appellant.
Taxation—License Tax—Gonstitotionai, Law—Powebs of Boakd of Sttpebyisobs.—The power conferred upon the boards of supervisors of the several counties of the State, by the act entitled “ an act to establish a uniform system of county and township governments,” approved March 14,1883, to impose a license tax and to provide for its collection, includes the power to create the office of license tax collector and appoint a suitable person to perform the duties. The exercise of such power is not in conflict with section 5 of article xi. of the Constitution.
Appeal from judgments of the Superior Court of Los Angeles County.
The facts are stated in the dissenting opinion of Me. Justice McKee.
John F. Godfrey, for Appellant.
Stephen M. White, for Respondent.

Opinion:
The Court.
Section12 of article xi. of the Constitution provides: " The legislature shall have no power to impose taxes upon counties, cities, towns, or other public or municipal corporations, or upon the inhabitants or property thereof, for county, city,'town, or other municipal purposes, but may, by general laws, vest in the corporate authorities thereof the power to assess and collect taxes for such purposes." By an act entitled " an act to establish a uniform system of county and township governments," approved March 14, 1883 (Stats. 1883, p. 299), the legislature empowered the board of supervisors of'the several counties "to license, for purposes of regulation and revenue, all and every kind of business not prohibited by law, and transacted and carried on in such county, and all shows, exhibitions, and lawful games carried on therein; to fix the rates of lieensd tax upon the same, and to provide for the collection of the same by suit or otherwise."
The general power thus conferred on the board to collect includes the power to appoint an agent to do so. This view does not, we think, at all conflict wtih section 5 of article xi. of the Constitution.
Judgments affirmed.
McKinstry, J., dissented.