[1] Tax—Meaning or.—A tax, in the general sense of the word, includes every charge upon persons or property, imposed by or under the authority of the legislature, for public purposes.

[2] Impost—Meaning op.—The word “impost,” in its broader sense, means any tax or tribute imposed by authority, and applies as well to a fax on persons as to a tax on property.

[3] Toll—Meaning of.—A toll is a sum of money for the use of something. The word is generally applied to the consideration which is paid for the use of a road, bridge, or the like, of a public nature.

[4] Sewage Bate—Nature of Charge—Actions Involving Legality —Exclusive Jurisdiction of Superior Court.—A monthly sewage rate imposed by municipal ordinance upon private property owners for the use and connection of their dwellings with a city sewer system is a tax, impost, and toll, and any case in which the legality of such a charge is involved is within the exclusive jurisdiction of the superior court.

[6] Action for Sewer Bates—Certification of Case to. Superior Court—Duty of Becorder.—Where an action to recover such sewer rates was begun in a recorder’s court, and a verified answer was filed showing that the determination of the action involved the legality of a fax, impost, and toll, the recorder should have certified the case to the superior court as provided by section 838 of the Code of Civil Procedure.

[6] Waiver of Objection to Jurisdiction.—If in such action no objection to the jurisdiction is made either in the justice’s court or in the superior court on appeal t'o that court where the case was again tried, and an appeal is taken from the superior court to the supreme court, the appellate court will consider all objections to jurisdiction as having been waived, and entertain the appeal in the same manner as if the action had been begun in the superior court.

[7] Municipal Corporations—Charge for Sewer Connections— Bevenue for General Purposes—Void Ordinance.—A municipal corporation which is given power to construct, establish, and maintain drains and sewers has no power to construct and maintain a sewer system to raise revenue for general purposes by means of a toll or tax for the privilege or right to use the sewer for the purposes for which it was constructed, and an ordinance which imposes sewer rates for purposes additional to that of paying the expenses of repairs and maintenance is void.