County of Amador v. Kennedy

Thornton, J. This action was brought to recover of defendant a license tax amounting to thirty dollars, and a penalty for not paying the same when demanded, under an ordinance passed by the board of supervisors of the county above named.

The action was commenced in a justice’s court. The answer of the defendant, duly verified, attacked the validity of the ordinance imposing the tax above mentioned, and on that account was transferred to the Superior Court of Amador County for trial. On that trial, [459]judgment passed for plaintiff. From this judgment defendant appealed.

It is contended that the board of supervisors had no authority to appoint an agent to collect the license taxes under the above ordinance.

We consider this point settled by the judgment of this court in People v. Ferguson, 65 Cal. 288, adverse to the contention of appellant. We are satisfied of the ruling in the case referred to, and refuse to disturb it.

It is further contended that subdivision five (5) of section two (2) of this ordinance is illegal and void because it discriminates between villages, towns, and wayside inns or watering-places. The subdivision referred to is as follows:—

“For selling spirituous, malt, or fermented liquors or wines at retail, in quantities less than one quart, thirty dollars per quarter; for selling spirituous, malt, or fer-mented liquors or wines at wholesale, in quantities of one quart or more, ten dollars per quarter; provided that any person or persons who sells at retail such liquors or wines at any way-tavern or public watering-place on any thoroughfare outside the limits of any village, town, or city, shall pay seven and a half dollars per quarter; and provided further, that any person or persons who takes out a license for retailing such liquors or wines shall have the privilege of selling such liquors or wines at wholesale without any other license therefor/

We fail to see any unlawful discrimination in the portion of the section above quoted. The discrimination allowed here violates no provision of the constitution, and contravenes no rule of law of which we have any knowledge. What law or what provision of. the constitution it violates is not pointed out by the appellant. The difference between the quantum of sales made and the prospective profit to be realized by persons retailing liquors in a village, town, or city, and persons retailing the same at a wayside inn or rural watering-place is