Majority
Headnote
License Tax—Business of Raising and Pasturing Sheep—Transportation Through County.—One who is engaged merely in transporting a herd of sheep across a county to his ranch in another county, and is not engaged in the business of raising, grazing, and pasturing sheep within the county, is not liable to a license tax upon that business.Plaintiff brought its action against defendant to recover the sum of five hundred and fifty-one dollars, the amount of a license tax which it averred was due to it from defendant under the terms of an ordinance of the county exacting a license from all persons engaged in the business of “raising, grazing, and pasturing sheep" within the county. The cause was tried before a jury, which rendered its verdict for defendant. Judgment for defendant was entered in accordance with the verdict and from the order of the court refusing its motion for a new trial the county appeals. The complaint charged that the defendant “between the first day of June, 1897, up to and including the third day of July, 1897, was engaged in the business of raising, grazing, and pasturing sheep, to wit, about ten thousand head of sheep." Upon the trial the validity of the ordinance was not assailed. The defense, however, was that the defendant did not come within its provisions, and that he was engaged merely in transporting his sheep across the county of Mono to his ranch in Sierra county as expeditiously as possible. If such was the fact, and there was sufficient evidence to sustain the contention, defendant was not compelled to pay the license tax. (County of Inyo v. Erro, 119 Cal. 119 .)
Many minor points are made upon the appeal touching the impanelment of the jury and the admission and rejection of evidence. All have been considered, but only such as seem to merit attention will be here noticed. L. A. Murphey was challenged for cause by defendant, the challenge was allowed, and he was excused. It appeared that Murphey was a brother of E. A. Murphey, an executive officer of the county of Mono, employed to enforce, and actively interested in enforcing, the sheep license ordinance, under a contract with the county whereby he was to receive ten per cent of the license fees paid, including ten per cent of the proceeds of this particular case. The challenge was properly allowed. Section 602, subdivision 2, of the Code of Civil Procedure makes consanguinity or affinity within the fourth degree, to any party to a cause, a ground of challenge. This provision has received, and should receive,
It was not error for the court to refuse to allow plaintiff’s challenge to the juror Pales upon the ground of actual bias. Where the evidence adduced is such as plainly and clearly to show the bias of a juror, the action of the trial court in disallowing it is here reviewable. (People v. Wells, 100 Cal. 231 ; People v. Scott, 123 Cal. 434 .)
But before the ruling of the trial court may be disturbed, the evidence should clearly show that the juror was not in fact impartial. “The case must be one in which it is manifest the law left nothing to the conscience or discretion of the court.” (Reynolds v. United States, 98 U. S. 145 .) Upon the examination of the juror Pales no such state of facts was established, and the ruling of the trial court will, therefore, hot be disturbed.
The complaint in this action charged defendant with having engaged in the business of raising, grazing, and pasturing sheep in Mono county between the first day of June and the third day of July. The complaint was filed upon the third day of July. The court very properly limited the evidence to the actions of defendant in controlling and managing his sheep between the dates charged in the complaint. The plaintiff
1 50 Am. Dec. 272
2 3 Am. Dec. 274 .
The order appealed from is therefore affirmed.
Temple, J., and McFarland, J., concurred.
Cases cited
- County of Inyo v. Erro 119 Cal. 119 p. 107
- West v. Conant 100 Cal. 231 p. 108
- People v. Scott 123 Cal. 434 p. 108
- Reynolds v. States 98 U. S. 145 p. 108