Merrill

Mr. Justice Terry concurred.

There are two questions presented by the record for our consideration, first, whether the taxes for the county of San Francisco should be assessed according to the provision of the law of April 29, 1851, or the act of May 15, 1854; and second, whether the sheriff can, constitutionally, exercise the duties of tax collector.

Upon the first point it is contended that the two acts are to be construed in pari materia, and that the act of '54 does not repeal in direct words, or by implication, the ninth section of the act of '51, which provides that, “ within the City of San Francisco the Board of Supervisors shall cause the State and county taxes to be assessed upon the valuation made by the city assessor, and they shall be a Board of Appeals for the equalization of county and State taxes.''

It is a familiar rule in construing statutes, that where there are two laws upon the same subject, they must be so construed as to maintain both, if it can be done without destroying the evident intent and meaning of the latter act.

The law does not favor a repeal by implication, and unless the former act be referred to, or is clearly repugnant to the provisions of…