Winter

The county of Tehama, respondent herein,, brought suit against the appellant, its county assessor, to recover the sum of $1,506.60, retained as compensation for the collection of certain personal property taxes collected by him in his official capacity as such assessor. The county prevailed in the action and appellant brings this appeal from the judgment. He bases his claim to this percentage upon the provisions of subdivision 7 of section 4266 of the Political Code, which subdivision, it is admitted, deals with the compensation of the assessor of said county. Said subdivision reads as follows: “The assessor, $3,600 per annum; provided that the assessor shall be entitled to receive and retain for his own use, four per cent only on personal property tax collected by him, ’ ’ etc.

[1] The respondent county is governed by a charter regularly adopted in the manner provided by law. This charter is in conflict with the terms of said subdivision with reference to the compensation of the assessor, and especially as to said percentage. Whether the charter or the Political Code is paramount is the only question presented on this appeal. This question, however, is shorn of any uncertainty…