Opinions of the City Attorney of San Francisco 1953 Pt.2

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2d 7kS) • Except when restricted by the constitution, state statutes as to state affairs, as distinguished from matters of purely local concern, govern and prevail over inconsistent charter provisions or ordinances (MeOuillin, Municipal Corporations, Section U.8I4.).
Ordinance No. 9.0321, Bill No. 662, entitled, "An Ordi- nance Providing for the Collection of Delinquent Revenues and Delinquent Accounts Receivable of All Departments and Others of the City and County and Authorizing the Controlle
...r to approve the abandonment of Accounts", was enacted January 23, 1935* Section Ij.
thereof provides as follows: "Section I4.. The Bureau of Delinquent Revenue Collec- tion may, with the approval of the Controller and the consent of the department or office submitting said claim, compromise any claim which may be reported to it for col- lection and may, with the consent of the Controller, abandon any claim presented to the bureau for collection.
Before the collection of any claim is abandoned the reasons for abandonment and the recommendation of the bureau shall be submitted to the Controller, and if the Controller should approve the abandonment of said claim, the department in whose favor said claim exists shall be given credit for the amount thereof, if said amount has been charged against said department, and if not so oharged, OPINION NO.


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