Coit

A rehearing was granted in this ease in order to consider further two problems of construction of the statute involved herein. Upon such consideration, we hereby adopt the following portions of our prior opinion as a correct determination of the other issues:

“Respondents contend that the petition seeks to compel them to sign tax anticipation notes issued to provide funds for the payment of obligations to be incurred during the current fiscal year, whereas section 3719 only authorizes the issuance of such notes for the payment of obligations already incurred during the current fiscal year. This contention is discussed at length in the ease of County of Los Angeles v. Legg, Sac. No. 5018, today decided (5 Cal. (2d) 349 [ 55 Pac. (2d) 206 ]), and it is there held that the point must be overruled. The same decision may also be referred to as authority for the statement that issuance of the notes pursuant to said statute does not constitute the incurring of an indebtedness in violation of section 18, article XI, of the Constitution.

“The first objection of respondents, presented under subdivisions A, B, C and D of their brief, rests upon the condition prescribed for the authority to…