Opinion
The opinion
The Court.-
The judgment appealed from in this case is affirmed on the authority of the case of Eldorado County v. Meiss, 100 Cal. 268 , in which it was held that the board of supervisors had no authority to create the office of license tax collector, and in which the case of the People v. Ferguson, 65 Cal. 288 , was also expressly overruled on this point.
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