Opinions of the City Attorney of San Francisco 1944

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Section 4022 of the Political Code provides that the Board of Supervisors shall prescribe the amount in which the "tax collector" must execute an official bond, and, further, that: " The tax collector shall also before qualifying give a bond as license collector In such sum as may be fixed by the board of supervisors " By said Section 4022 the Legislature obviously intended to require the giving of a separate bond as a qualifying step or condition precedent to the right of tmtry on the discharg
...e of the duties of each office. In other words, the Section requires that the tax collector give one bond for the faithful perform- ance of the duties required by Section 4126 and another bond for the faithful performance of his duties as license collector pre- scribed in Section 4127 of the Political Code.
Among the officers of the City and County enumerated in Section 4 of the Charter is the "tax and license collector".
Section 8 of the Charter requires that, unless otherwise provided in the Charter, all officers shall give bond in ai ch amounts as may be required by ordinance, provided that the minimum amount of the bond of the "tax collector" shall be |.100,000, The bond of the incumbent of the distinct position of license collector is not expressly mentioned; and.


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