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J. J. TRUMAN et al., v. BOARD OF SUPERVISORS OF THE CITY AND COUNTY OF SAN FRANCISCO

         The Political Code furnishes a uniform and complete revenue system, which applies to the city and county of San Francisco, and nowhere gives a mayor of a city and county the right officially to approve or disapprove a tax levy, and no such right exists. (Pol. Code, tit. 9, pt. 3; Savings & Loan Society v. Austin , 46 Cal. 482; People v. Clunie , 70 Cal. 506; People v. Reis , 76 Cal. 276; Thomason v. Ashworth , 73 Cal. 73.)

         JUDGES: In Bank. McFarland, J., Garoutte, J., Harrison, J., Van Fleet, J., Henshaw, J., Beatty, C. J.

         OPINION

         THE COURT          Petition for writ of mandate. Assuming, but not deciding, that this court could control legislative action of the board of supervisors, as prayed for in this proceeding, the writ must be denied, because under present statutory law the board of supervisors of the city and county of San Francisco have the power to fix the rate of taxation, and the mayor has no veto of their action in that matter. If other duties of the court permit, reasons for this conclusion will be more fully given in an opinion to be hereafter prepared.

         The writ is denied and the proceeding dismissed.

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Truman v. Board of Supervisors of City and County of San Francisvo
(Nov 19, 1895)