Meiss

On March 3,1891, the board of supei’visors of El Dorado county passed an ordinance requiring “every person engaged in the business of raising, grazing, herding or pasturing sheep and goats, or sheep or goats,” in that county, to procure from the license tax collector a license therefor. The ordinance made it the duty of the license collector to collect the license, and further provided that he might enforce the collection, “ as provided by section 3360 of the Political Code”; that is, by action brought for that purpose in the name of the people of the State.

In April, 1891, the supervisors of the county passed another ordinance, providing generally for the collec *271 tion of all license taxes in that county, and for that purpose undertook to create the office of license tax collector, and by section 3 of this ordinance it was declared:

And by section 6 of the same ordinance “ said license tax collector” was authorized, upon the failure of any person to pay the license tax imposed by any ordinance, to direct a suit to be brought against such person, in the name of the county, for the recovery of such license tax; and it was further provided that such tax should be deemed to be a…