livan, 64 Cal. 378; People ex rel Pixley v. Pond, 89 Cal. 141. In People v. McFadden, 81 Cal. 489, it was said that a county is not a municipal corporation within the meaning of section 7, article XI of the constitution. In Denman v. Broderick, 111 Cal. 105, it is said that cities and consolidated city and county governments are both municipal corporations within the meaning of the constitution. San Francisco is governed by the general scheme of taxation and revenue contained in title 9, part III of the l'olitical Code. The supervisors of that city have the power to fix the rate of taxation and the mayor has no veto power over their action in that particular. Truman v. Supervisors, 110 Cal. 128. But By act of March 27, 1897 [Stats. 190], it is provided that "Every ordinance and every resolution of the city council of any municipality providing for any specific improvement * * * or levying tax or assessments or establishing rates for artificial light, and every ordinance or resolution imposing a duty or penalty which shall have passed the city council shall, before it takes effect, be presented to the mayor for his approval * * * Provided, that the provisions of this section shall not apply to cities in which the mayor is a member of the city council or other governing body." In Miller v. Curry, 113 Cal. 645, it was held that the general "fee bill" of 1895 [Stats. Palm ed. p. 268], is applicable to the city and county of San Francisco, and worked a repeal of the special act of 1866, [Stats. 1865-6, p. 66], governing fees in San Francisco. Approved in Reid v. Groezinger, 115 Cal. 552. Supervisors in San Francisco are municipal as distinguished from county officers. People ex rel Young v. Babcock, 114 Cal. 564. And as to the manner of passing ordinances, it was held that the supervisors were not governed by the county government act, in the earlier case of Ex parte Christensen, 85 Cal. 210. It is said in Kahn v. Sutro, 114 Cal. 319, that "one feature by which a city is distinguished from a county, in this state, is the source from which its authority is derived. The powers to be exercised under a county government are conferred by the legislature, irrespective of the will of the inhabitants of the county, whereas the inhabitants of a city are authorized to determine whether they will accept the corporate powers offered them, and to be exercised by officers of their own selection." It is also said in the same case that San Francisco is both a city and a county. Some of its officers are city officers and some are county officers; that the supervisors are city officers. Their office was created by the consolidation act. The board consists of twelve members, and is endowed with certain municipal functions under that act which are unknown to the county government act. It is said again in that case that the territory within which a municipal government is exercised is still a part of the state, and for all purposes other than municipal government is subject to the state's control, and to the right on the part of the state to authorize the election therein of such officers as may be required to execute its general laws or to perform such functions, disconnected with the municipal government, as may pertain to the government of the state. As to such officers, San Francisco is subject to the provisions of the county government act [of 1893], declaring what county officers shall be elected. The officers indicated were district attorney, sheriff, county clerk, recorder, coroner, etc., while as to supervisors, justices of the police court and township officers, the county government act did not apply. San Francisco has no townships nor township offi cers. It is provided that judgments against the city and county of San Francisco shall be paid by the treasurer out of the general fund of the city after the same shall have been audited, and it is made the duty of the supervisors and mayor to include in the tax levy of each year a sum sufficient to pay existing judgments. Act March 26, 1895. [Stats. p. 163, Palm ed.] As to salaries of officers in San Francisco the subjoined, is believed to exhibit a correct index to the acts governing the compensation of officers and employees. But as to fees collected by officials from the public, it will be remembered it is held that San Francisco is governed by the fee bill of 1895, [Stats. 1895, p. 268], post; Miller v. Curry, 113 Cal. 645, supra. SALARIES, SAN FRANCISCO OFFICERS. Statutes., 1858, 239; 1861, 554-560; amended 1862, 239; 1883, 335; 1885, 166; 1891; 334; 1893, 387. Assessor, assistants: 1865-6, 477; 1869–70, 23; amended 1877-8, 173 Auditor, clerk: 1869-70, 122. Board of health, employees of: Political Code, section 3010; amended 1873-4, 133-135; 1877-8, 53. Board of health, officers of: 1869 70, 717. Board of education, secretary: 1869-70, 670. City attorney: 1862, 98; amended 1863, 771; supplemented 1871-2, 232. City cemetery superintendent: Political Code, 3035; added 1877-8, 59. Coroner: 1862, 138; repealed 1863-4, 161; amended 1865-6, 625. Coroner's assistants: 1893, 190. County clerk: 1858, 239; 1859, 89. District attorney, clerk of: 1873-4, 602.. Justices of the peace and clerks: Code of Civil Proceedure, section 97; substituted 1880, 33. License collector: 1871-2, 738; 1875-6, 860. License collector, assistant: 1871-2, 738. Extra employees: 1893, 130. Police court, judges and officers: 1881, 75; 1889, 62; 1893, 9. Prosecuting attorney: 1862, 467. Quarantine officers: 1865-6, 740. Salaries of porters, engineers and firemen, payable from the general fund: 1880, 114. School teachers, salaries of male and female equalized: 1869-70, 865. Sheriff: 1858, 239; 1859, 89. Sheriff, bookkeeper for: 1869-70, 696. Special fund, payment of salaries from: 1877-8, 630. Supervisors: 1853, 198; 1867-8, 702. Supervisors, clerk, payment from special fee fund: 1877-8, 556. Tax collector, assistants: 1867-8, 292. Treasurer, deputy and clerks: 1893, 282; 1895, 164. By act of March 11, 1893 [Stats. p. 127], it was provided that salaried officers in cities having a population of one hundred thousand and more should not accept or receive any fee, payment or compensation whatever, directly or indirectly, for any service performed by |