Latham

This tax was declared void and uncollectible by the decision of this Court in Houghton v. Austin, 47 Cal. 646 , rendered at the January Term, 1874.

*599 The Legislature, on the 28th of March, 1874, levied a tax of the same amount (fifty cents on the hundred dollars) for each of these fiscal years, although both were wholly past, (Session Laws 1873-74, page 746) and provided that these taxes should have the same force and effect “ as if they had been levied by a statute passed and in force before the commencement of these years” (sec. 3).

It also validated the assessment books as they were made for those years, (sec. 4) and prescribed that the tax levied under this act should not be collected from persons who had paid the tax declared unconstitutional by this Court (sec. 6).

It was further provided that the delinquent list should be made from the original roll, and should exclude the names and property of persons who had voluntarily paid the unconstitutional tax, or persons or property who had paid the tax levied under this act (sec. 11).

1. The law is unconstitutional, and violates sec. 11 of art. I, which reads : “ All laws of a general nature shall have a uniform…