Ex parte Newton

The Act of March 30th, 1872, to increase and facilitate the collection of licenses in San Francisco, (Stats. 1871-2, p. 736) was not abrogated or repealed by the Codes. The act, though passed at the same session as the Codes, was retained in full force and effect by the provisions of secs. 4478 and 4479 of the Political Code. The act provided, among other things, that all licenses, whether provided for by law or by the orders of the Board of Supervisors of the city and county, should be collected by the Collector of Licenses and his deputies; and also that persons transacting any business, etc., required by law*to be licensed, without having procured a license therefor, should be deemed guilty of a misdemeanor, and on conviction thereof should be punished as provided in the act.

We are also of the opinion that the provision of sec. 3363 of the Political Code, to the effect that all moneys collected for licenses under the provisions of the chapter containing that section shall be paid into the general fund of the county, is applicable to the City and County of San Francisco. The provisions of subds. 1, 2, and 25 of see. 19, Political Code, continuing in force acts incorporating…