# Keyes v. City & County of San Francisco

> California Supreme Court · January 25, 1918 · 177 Cal. 313

URL: https://www.frixlaw.com/law-library/cases/3307570

## Case

- **Full name:** ALEXANDER D. KEYES, as Executor, Etc., Et Al., Appellants, v. CITY AND COUNTY OF SAN FRANCISCO, Respondent
- **Court:** California Supreme Court
- **Decided:** January 25, 1918
- **Citations:** 177 Cal. 313; 173 P. 475; 1918 Cal. LEXIS 602
- **Precedential status:** Published
- **Opinion:** Addendum
- **Judges:** Lawlor
- **Cited by:** 10 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3307570

## Opinion text

In its petition for a rehearing, the respondent urges that the opinion is in error in holding that section 4390 of the Political Code is applicable to the city and county of San Francisco. The criticism seems to be well founded. ( Ex parte Simpson, 47 Cal. 127 ; In re Pfahler, 150 Cal. 71 , 88, [11 Ann. Cas. 911, 11 L. R. A. (N. S.) 1092, 88 P. 270 ].)
But the decision may well stand without regard to section 4390. No mode for the collection of taxes has been prescribed in the charter itself, or by the legislative body of the city and county, under the authority given by the charter. Section 3819 of the Political Code is a general law, a part of the system established for the collection of county taxes. San Francisco is a county as well as a city. Unless the provisions of the general law for the collection of taxes apply to San Francisco, the city and county is left without any scheme for collecting taxes. In the absence, at least, of any provision on the subject contained in, or made pursuant to, the charter, the scheme of which section 3819 is a part must be held to be in force in the city and county of San Francisco.
The petition for a rehearing is denied.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3307570. Public record. Not legal advice.