City of Sacramento v. Dillman
Synopsis
Municipal Corporations—Publication op Ordinance—Time op Taking Eppect.—Where the charter of a city provides that the hoard of trustees shall publish all ordinances for ten days in some newspaper published in the city, but without providing that the ordinance should not take effect until after its publication, an order regulating liquor licenses takes effect on its passage, and publication thereafter is a ministerial act to give the people notice of its requirements, and is not a condition precedent to its taking effect.
Id.—Regulation op Liquor Licenses—Remedy by Action—Constitutional Law.—A city ordinance regulating liquor licenses, and a section of the city charter giving to the city a remedy by civil action in any case where a person required by any ordinance to take out a license and pay therefor, shall fail to do so, are not in conflict with section 12 of article XI of the constitution.
Id.—Action to Recover License Fee—Police Regulation.—Notwithstanding an action to recover a license tax for the sale of liquors is connected with a police regulation concerning liquor licenses, such action will lie where the city charter gives to the city a remedy by a civil action in all cases of licenses to transact, do, or carry on any business, trade or occupation without distinction as to the object for which the license is required.
Id.—Nature of License Tax—Debt Due.—A license tax sought to be recovered in an action is not a penalty, but in the nature of a debt due from the defendant, or a duty devolved upon the defendant personally, which can be enforced precisely as though he had contracted to pay such sum of money to the city.
The Court. On June 22, 1891, an ordinance “ regulating saloons, bar-rooms, etc., and providing the amounts of city licenses to be paid by keepers of saloons, bar-rooms, and other places where wines and liquors are sold,” was passed by the board of trustees of the city of Sacramento. The ordinance provided that every person within the limits of the city, who keeps a barroom, saloon, or other place where liquors are sold by the glass or bottle, to be drank on the premises, shall pay quarterly, in advance, “ a city license, for pursuing said business, of forty-five dollars for each and every [110]quarter,” and that all licenses collectible under the ordinance should become due and payable on the first days of January, April; July, and October of each year. It also provided that it should be in force from and after June 30, 1891, and all ordinances and parts of ordinances in conflict with its provisions were repealed. The only action taken by the board in reference to the publication of the ordinance was an order made on the day of its passage, “ that the matter be referred to the mayor, for publication or not, as he saw fit.” It was, however, by direction of the mayor, published in the Daily Bee, a newspaper published and having a general circulation in the city, for the period of ten days, commencing June 22d, and ending July 2, 1891. Prior to the time of the passage of the said ordinance, an ordinance regulating saloons and fixing a different sum to be paid as a license for that business was in force in the city. On July 1, 1891, and thereafter, until this action was commenced, defendant kept a saloon in the city, where liquors were sold by the glass, to be drank on the premises. He tendered the quarterly amount, which was due under the old ordinance, but refused to pay the forty-five dollars required by the new one.
On July 24, 1891, the plaintiff, by order of its city collector, commenced this action against the defendant, alleging the passage of the said ordinance, and that forty-five dollars became due from defendant thereunder on July 1st, and also that, under the provisions of plaintiff’s charter, one dollar should be added for defendant’s failure to pay'the license money within five days after it became due, and fifteen dollars for liquidated damages; and praying judgment for the said several sums. The defendant answered, denying all the averments of the complaint, and alleging that the “action was not brought by the proper person, namely, city collector of the city of Sacramento.”
The case was tried by the court without a jury, and the findings and judgment were in favor of the plaintiff;
More from California Supreme Court
- People v. Wende (1979)
- People v. Watson (1956)
- People v. Superior Court (Romero) (1996)
- People v. Kelly (2006)
- Auto Equity Sales, Inc. v. Superior Court (1962)
- Aguilar v. Atlantic Richfield Co. (2001)
- People v. Lewis (2021)
- In Re Estrada (1965)
- Denham v. Superior Court (1970)
- People v. Marsden (1970)