Fremery

The tax in this case was paid on the 25th day of February, 1873, after the delinquent list had been issued to the Tax Collector giving him authority to seize and sell property, and therefore the case does not come within the doctrine of Williams v. Corcoran, 46 Cal. 553 .

The tax upon the item of solvent debts, twenty-five thousand dollars, is illegal. The State tax upon the other items is also illegal, upon the grounds stated in Wills v. Austin, ante, p. 152. The tax for City and County purposes upon the last mentioned items is, to some extent, valid. If it be conceded that certain items of the tax levy made by the Board of Supervisors—as, for instance, for the Sinking Fund bonds of 1855, or the Sinking Fund bonds of 1858—are invalid, their invalidity does not effect the levy for other items, such as that for the General Fund or the School Fund. The whole amount levied is apportioned to the several funds mentioned in the order fixing the rate of taxation for City and County purposes—a specified amount being apportioned to each fund—and the tax charged against the property for any one of those funds—as, for in *383 stance, one' and eight-hundredths cents upon each one hundred…