Martin v. Aston
Synopsis
Road Tax—Road Property Tax—City or Santa Cruz—Municipal Corporation.—Under Section 2664 of the Political Code, the road tax and property tax provided for in the preceding sections can not be levied or collected from the inhabitants or property of incorporated towns and cities, which by municipal authority levy such taxes for the streets and alleys thereof.
The Court: Under the Charter of the City of Santa Cruz (Stat. 1875-[691876], p. 189, etc.), the Common Council of the city has power to lay out and improve streets within the city, and to raise money therefor by assessment and taxation. The Court below found that all the streets and alleys within the city limits are wholly maintained, improved, and kept in repair by the city. Therefore, according to Section 2664, Political Code, the appellant had no authority to collect taxes for road purposes from inhabitants of or property within the city.
Judgment affirmed.
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