People v. Rigney

Appeal from a judgment of the Superior Court of the county of Sacramento.

The actiou was brought to recover delinquent taxes levied by the board of trustees of the city of Sacramento for the fiscal year 1882-83. The levy was for a general tax of one dollar' on one hundred, a fire department tax of twenty-four cents, a school tax of thirty cents, a levee tax of eighteen cents, a police tax of sixteen cents, a redemption tax of seven cents, and a library tax of five cents; making a total of two dollars. The charter of the city passed April 25, 1863, authorized, a levy of one per cent. The Statute of 1872 authorized a fire department tax, the Act of January 18, 1870, a school tax, the Act of March 30, 1878, a levee tax, the Act of March 6, 1872, a police tax, the act of March 31,1876, a redemption tax, and the Act of April 26, 1880, a library tax.

It was contended by defendants that these several acts were not an enlargement of the taxing power, but were intended merely to direct the application of the general tax of one per cent authorized by the charter—that the levy in excess of one per cent was void.

The complaint was demurred to and the demurrer sustained.