Rowe v. County of Kern

McKinstry, J. — The action is upon the quantum meruit to redover the reasonable value of services alleged to have been performed in collecting county license taxes.

[354]The hoard of supervisors passed an order requiring all persons engaged in enumerated business and occupations to pay a license tax.

If, when the board passed that ordinance, the duty at once attached to and was imposed upon the plaintiff, as tax collector, to collect the county license taxes, it was a duty to be performed without additional compensation; since the board of supervisors did not fix or determine the compensation to be paid, or provide that any compensation should be paid to the tax collector for his services in collecting county licenses. There is no implied obligation on the part of municipal or quasi municipal corporations which obliges them.to make compensation to officers of the municipality, unless the right to it is expressly given by law, ordinance, or contract. Such officers are deemed to have accepted their offices with knowledge of the provisions of the charter .or ,law. (1 Dillon on Municipal Corporations, 3d ed., 230.,)

If it was the duty'of plaintiff,-as tax collector, to collect the 'county 'licenses., he knew .when he accepted the office of .tax -collector that the county supervisors might pass a license'ordinance, and that-it-remained with the supervisors .in their -legislative .capacity (if, indeed, they had ■any power in the .premises.) to provide, or not to provide, fees or compensation for the service of collecting the licenses. Moreover, 'this action -was not brought by the plaintiff as tax collector; his counsel insist that it was no .part -of .his .duty as tax collector-to collect the county license taxes.

¿But if the tax collector, -as such, had nothing to do with respect to county license taxes, and the sole power of .appointing a collector .of such license taxes was in the board of supervisors, the supervisors of Kern County never by ordinance or resolution appointed the plaintiff license collector, or provided for his appointment, or authorized him to collect the same.

The plaintiff as a private person could not,-simply by [355]