
    WHEELER v. PLUMAS COUNTY.
    CERTIORARI,TO THE- CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT.
    No. 122.
    Submitted January 12, 1905.—
    Decided February 20, 1905.
    Decided on authority of Flanigan v. Sierra County, ante, p. 553.
    The facts are stated in the opinion.
    
      Mr. C. C. Cole, Mr. Joseph C. Campbell and Mr. Thomas B. Breeze for petitioners.
    
    
      Mr. U. S. Webb and Mr. L. N. Peter for respondent.
    
    
      
       Submitted simultaneously with Flanigan v. Sierra County. For abstract of arguments see ante, p. 553.
    
   Mb.- Justice McKenna

delivered the opinion of the court,

This case was submitted with Flanigan v. Sierra County. It is also an action for the recovery of a sum of $2,100, alleged to be due for license tax, and $50 damages. The taxes were imposed under an ordinance of the county of Plumas,. substantially similar to the ordinance passed on in Flanigan v. Sierra County. The action was. brought in the Superior Court of Plumas County and removed, upon the petition of the petitioners herein, to the Circuit Court for the Northern District of California. In that court, petitioners demurred td the complaint, which, being overruled, and they declining to answer,, judgment was taken against them by default. It was affirmed by the Circuit Court of Appeals.

The questions are identical with those passed on in Flanigan v. Sierra County, and on the authority of that case the

Judgment is reversed and cause remanded for further 'proceedings.  