Seube

Action to recover a license tax for carrying on “the business of selling liquors at retail, in quantities less than one quart, at a saloon in Colusa county.” Plaintiff had judgment, from which defendant appeals. It was *33 stipulated as fact “that the defendant did, from the fifth day of November, 1895, to the- day of December, 1895, carry on a business of selling liquors at retail, and did sell spirituous .... liquors, in quantities of less than one quart, . ... as in said complaint alleged.” Section 4 of the ordinance, under which the action is brought, reads: “Every person who sells spirituous, malt or fermented liquors or wines, in quantities less than one quart, must obtain a license and pay therefor one hundred dollars per year.” Section 14 of the ordinance provided as follows: “Against any person required to take out a license, who fails or refuses to take out such a license, or who carries on business without such license, suit may be brought .... for the recovery of said license tax,” etc. This ordinance was enacted by authority of subdivision 27 of section 25 of the county government act of 1893 (Stats. 1893, p. 358), which gives to boards of supervisors power “to…