Moise v. City & County of San Francisco

203 P. 143, 55 Cal. App. 151, 1921 Cal. App. LEXIS 61
CourtCalifornia Court of Appeal
DecidedNovember 10, 1921
DocketCiv. No. 4017.
StatusPublished
Cited by1 cases

This text of 203 P. 143 (Moise v. City & County of San Francisco) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Moise v. City & County of San Francisco, 203 P. 143, 55 Cal. App. 151, 1921 Cal. App. LEXIS 61 (Cal. Ct. App. 1921).

Opinion

STURTEVANT, J.

Plaintiff: commenced an action to obtain a decree perpetually enjoining the defendant, its tax collector, agents, and employees, from collecting a license tax provided in a purported ordinance, and from enforcing the provisions of said ordinance, and to declare said ordinance *152 null and void. The defendant city appeared and answered; judgment went for the defendant and the plaintiff has appealed. To support his appeal, the plaintiff has brought up the judgment-roll including an agreed statement of facts in lieu of findings of fact. The agreed statement sets forth everything that is set forth in the complaint and answer and some additional matters. From the statement we are informed that the- defendant is a municipal corporation ; that the plaintiff is a broker engaged in selling stocks and bonds; that on July 1, 1920, an ordinance became effective under and by virtue of the terms of which a license tax is imposed upon brokers engaged in such a business as is the plaintiff; that by the terms of the ordinance all police officers are appointed inspectors of' licenses and as such required to examine all places of business and persons on their respective beats liable to pay a license, and to see that such licenses are taken out, and to make arrests for the violation of the provisions of the ordinance. The police officers are further commanded to enter any place of business for which a license is required, and to demand the exhibition of such a license. It is further provided that the police officers shall cause complaints to be filed against all persons violating any of the provisions of the ordinance, and the chief of police is directed to carry into effect its provisions. The statement recites that the police officers of the city and county of San Francisco have been instructed thereupon to enter the place of business of plaintiff for the purpose of making the inspection provided for in said ordinance, and for no other purpose. It will be noted that the statement of facts does not contain any information as to whether by the terms of the ordinance, or by the terms of the charter, or otherwise, it is provided that moneys collected pursuant to an invalid ordinance may be recovered back, neither does the statement of facts directly aver that it is a misdemeanor for such persons as the plaintiff to transact business without first procuring a license. However, there are some intimations in the provisions of the ordinance which have been quoted that lead us to believe that the ordinance does contain such a provision. The appellant contends that the ordinance is invalid; the respondent replies that whether the ordinance is valid or invalid, plaintiffs were not entitled to an in *153 junction. As this reply seems to us to be well founded, we will not attempt to discuss any other matters.

It does not appear from the record before us that the plaintiff is the owner of any real estate, or that the officers ■ or agents of the defendant city are in any manner trespassing upon the plaintiff’s real property, or that they are in any manner injuring the plaintiff’s property rights. Conceding, without deciding, that the ordinance in question is invalid, such invalidity, standing alone, does not entitle the plaintiff to a writ of injunction. (Dodge v. Osborn, 240 U. S. 118, 121 [60 L. Ed. 557, 36 Sup. Ct. Rep. 275, see, also, Rose’s U. S. Notes].) If the ordinance in question is valid, of course, it is the absolute duty of the police officers to enforce the same. If it is invalid and they attempt to enforce it, doing nothing more than is set forth in the foregoing statement of facts, they should not be enjoined. In 25 Cyc. 632, it is said: “Even though the act or ordinance imposing a license tax be alleged to be invalid or unconstitutional, injunction will not lie to restrain its collection where an adequate remedy at law exists, where irreparable injury or other ground for equitable interposition is not shown to exist, or where judgment has been taken for a license tax imposed by a void act or ordinance.” Williams v. County Court, 26 W. Va. 488 [53 Am. Rep. 94], involved a license tax. On page 497 of 26 W. Va. [53 Am. Rep. 94] the court says: “The hill in this case was filed to restrain the collection from the several complainants of a tax assessed against them separately in respect to the business in which each is engaged. It is a personal tax purely. It was decided at an early day in this state that equity has no jurisdiction to restrain the collection of a personal tax, even conceding it to be illegal; the ordinary legal remedies being ample for the parties’ protection. (Williams v. Detroit, 2 Mich. 560.) The principle has ever since been regarded as not open to controversy in this state, and it was applied without its soundness being contested in Henry v. Gregory, 29 Mich. 68, decided last year. In other states it is supported hy a strong preponderance of authority.” And thereupon the court cites a long list of authorities. Pacific Whaling Co. v. United States, 187 U. S. 447 [47 L. Ed. 253, 23 Sup. Ct. Rep. 154, see, also, Rose’s U. S. Notes], was a ease involving the collection, etc., of a *154 license tax. There, as here, it was contended that the tax was invalid. On page 452 of 187 U. S. [47 L. Ed. 253, 23 Sup. Ct. Rep. 156] the court said: “Something more than mere illegality is necessary to justify the interference of a court of equity. But it does not appear that the tax if unpaid would cast a cloud upon the title to any real estate, or work irreparable injury. While it may be that the failure to pay the tax would expose the petitioner to a multiplicity of prosecutions for misdemeanor, yet neither the district court, nor the judge, nor the clerk, initiates criminal proceedings, and the district attorney—the prosecuting officer—was not made a party to the suit. True, an order was entered that he be notified of the pendency of the application and he appeared as amicus curiae. Even had he been made a party, would equity entertain a bill to restrain criminal prosecutions 1 (In re Sawyer, 124 U. S. 200 [31 L. Ed. 402, 8 Sup. Ct. Rep. 482]; Harkrader v. Wadley, 172 U. S. 148 [43 L. Ed. 399, 19 Sup. Ct. Rep. 119]; Fitts v. McGhee, 172 U. S. 516 [43 L. Ed. 535, 19 Sup. Ct. Rep. 269, see, also, Rose’s U. S. Notes].) ”

It will be observed from the statement of facts that the plaintiff would have the officers enjoined from visiting his place, from causing him to be arrested, etc. As the plaintiff is engaged in selling stocks and bonds, there are several penal statutes which may possibly be violated. As to all such offenses, as well as to offenses provided for in the ordinance in question, the police officers are within their rights in visiting the premises of the plaintiff. In Pon v. Wittman, 147 Cal. 280 [2 L. R. A. (N. S.) 683, 81 Pac.

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Bluebook (online)
203 P. 143, 55 Cal. App. 151, 1921 Cal. App. LEXIS 61, Counsel Stack Legal Research, https://law.counselstack.com/opinion/moise-v-city-county-of-san-francisco-calctapp-1921.