Dunn

— This is a consolidation of four actions to recover from the defendant license taxes by virtue of an ordinance (No. 3) passed by the board of supervisors of Placer County on Monday, the first day of October, 1883, providing that persons selling spirituous liquors, etc., in said county must procure from the tax collector a license authorizing them to carry on that business, for which they must pay to the tax collector a tax of twenty-four dollars per quarter and a fee of one dollar; and further providing that the tax collector may authorize suit in the name of the people to be brought against any person who has carried dn such business without license for the recovery of such tax, with fifteen dollars damages.

The trial was by the court without a jury, and judgment was rendered in favor of plaintiff “ for the sum of $160, together with plaintiff’s costs and disbursements incurred in this action, amounting to the sum of $109.”

Defendant moved for a new trial on a bill of exceptions. A new trial was denied, and defendant appeals from the judgment, and from the order denying a new trial.

1. The appellant’s principal point is, that the ordinance passed by the board of supervisors…