Ex parte Benjamin
Before: Ross
Synopsis
License Tax—County Govebnhbnt Act. —The effect of the act known as the County Government Act, determined with reference to the validity of an ordinance adopted by the board of supervisors of San Bernardino County, imposing a license tax on the sale of spirituous liquors. The act went into operation on the 14th of May, 1883, and the ordinance was adopted on the 16th of the same month, at’a session of the board commenced on the 7fch of the month, and continued by adjournment from day to day. The ordinance was held to be valid, and it was also held that the Act of the 13th of March, 1883, relating to license taxes, was superseded and repealed by the County Government Act.
Ross, J. The petitioner is held for a violation of an ordinance adopted by the board of supervisors of San Bernardino [311]County, imposing a license tax on, among other things, the sale of spirituous and malt and fermented liquors and wines, in less quantities than one quart. The validity of the ordinance is the question in the case. It was adopted on the 16th day of May, 1883, by the board of supervisors, at a session which commenced on the 7th day of May, pursuant to section 4,032 of the Political Code, which read: “ The regular meetings of the boards of supervisors must be held at their respective county-seats on the first Mondays in May, August, November, and February of each year, and must continue from time to time until all the business before them is disposed of.” .... The board not concluding its labors on the first day of its meeting, adjourned until the next, and so on from day to day until the 16th day of May, when the ordinance in question was enacted. In Ex parte Benninger, 64 Cal. 291, the same ordinance was under consideration, and it was then urged that it was invalid, because adopted at a time when the board was not legally in session. That contention was based on the claim that the session of the board, which it is conceded on all sides was legally commenced on the 7th of May, was put an end to by section 22 of the act commonly called the County Government Act, which went into effect on the 14th of May, 1883,' and which section 22 reads: “ The board of supervisors must, by ordinance, provide for the holding of regular meetings of the board at their respective county seats.” On the 16th of May, 1883, the board had not provided by ordinance for the holding of regular sessions. We held against the petitioner in the Benninger case, as we must do against the petitioner here. It is manifest that in order for the board of supervisors to provide by ordinance, as they are required to do by the County Government Act, for the holding of regular sessions of the board, there must be a meeting at which such a provision may be made. The County Government Act must be construed with reference to the laws in force at the time of its enactment and taking effect. It did not and clearly was not intended to operate as a repeal of that provision of the Political Code providing for the regular meetings of the board of supervisors, until the board should itself provide for the holding of such regular meetings. The meeting of the board of supervisors of San Bernardino County on the 7th of May, 1883, [312]
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