Placer County v. Whitney Estate Co.

This is an action to collect $360 from the appellant as a license tax for the business of raising, grazing, herding, and pasturing sheep. The right to collect this license tax is claimed to be under an ordinance of the board of supervisors of Placer county. The ordinance reads as fol- ■ lows:

The ordinance was passed April 13, 1892. Its due passage is admitted and the liability for the license tax conceded, providing the ordinance is a valid one. The defendant demurred to the complaint upon the ground'the same did not state facts sufficient to constitute a cause of action. Demurrer overruled and the defendant declining to answer, judgment was rendered against it and in favor of plaintiff, from which judgment defendant appeals.

The question to be determined is, “Is the ordinance in question intended to regulate the business of sheep raising, grazing, herding, and pasturing, or is it for revenue only?” When the ordinance was passed the board of supervisors had the power to license business generally for the purpose of both' regulation and revenue. (Act March 31, 1891, sec. 25, subd. 27; Stats. 1891, p. 306, c. 216.) This grant of power is also found in subdivision 25, section 25,…