Graves

The plaintiff is a county of the twenty-seventh class. The respondent is license-tax collector of the county. The city of San Luis Obispo is a municipality of the sixth class, situate within the county. The county is divided into five supervisor districts, numbered from 1 to 5. District No. 3 consists of the city and one election precinct outside the city, known as Orcutt *72 election precinct. The city itself comprises three of the county election precincts, numbered 1, 2, and 3. The county, exclusive of the territory lying within the corporate limits of the city, is divided into seventeen road districts, numbered from 1 to 17. Road district No. 5 is composed of the territory embraced in Orcutt election precinct. No part of the territory within the municipality belongs to any road district in the county.

On the 8th of March, 1889, the board of supervisors passed an ordinance “concerning licenses, and to provide for the collection thereof.” By section 1 of this ordinance a license tax was imposed “ upon every kind of business carried on in the county of San Luis Obispo, and all shows, exhibitions, and lawful games carried on therein.” Section 20 provided that the licenses must be…