Opinions of the City Attorney of San Francisco 1954 Pt.1

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This law assisted the police and fire departments in their respective works. How- ever, this law was ruled to be "unconstitutional" by a judge of the local municipal court and as a result, the said law not only was repealed, but it then permitted those motorists who formerly parked their cars in private or public garages, to park cars on the public streets.' "In view of the Chief's statement, I will appreciate your favoring me with your opinion as to the legality of legislation such as is sugge...sted by Mr. Fox." OPINION You are advised as fellows: (1) The City and County of Sen Francisco may constitutionally levy the license tax for revenue suggested in your letter. The con- stitution, and not the charter, is the source of the city's power to OPINION NO. 791 February l8, 195^4- Pago 2 levy taxes; pursuant to the constitutional grant irhicli has been acceptod by the cityj it has acquired complete control over municipal affairs, including the power to levy license taxes for revenue purposes; the restrictions on the exercise of that power are only the limitations and restrictions appearing in the consti- tution and charter itself.

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