Harris

This is an action to recover from the defendant, who is sheriff and tax collector of Orange County, the sum of $657, together with twenty per cent damages. ' The action is based upon the provisions of section 8 of the County Government Act, which provides, in substance, that whenever any board of supervisors shall, without authority of law, order any money paid as salary or fees, and such money shall have been actually paid, it shall be the duty of the district attorney to commence suit in the name of the county against the person to whom the money was paid to recover the same, and twenty per cent damages for the use thereof.

Appellant’s claim to the money is based upon section 3770 of the Political Code, which provides that the tax collector must collect, in addition to the taxes due on the delinquent list and five per centum added thereto, fifty cents on each lot, piece, or tract of land separately assessed, and on each assessment of personal property, one half of which must go to the county, and the other to the collector for preparing the list. It appears that the defendant advertised 2,628 items of delinquent prop* *602 erty, and collected, under the section referred to,…