I dissent. I agree with the conclusion reached by the majority opinion upon all questions discussed therein excepting that part which holds that this action is not collusive. The answer of the city and county, filed herein, to the petition for leave to intervene in this action, filed by a taxpayer of the municipality, admits that the board of supervisors appropriated a substantial sum of money to pay the attorney representing the controller in the defense of this action. This action, as shown by the majority opinion, is to sustain an ordinance of the board of supervisors. The plaintiff contends that this ordinance is a valid legislative enactment of the board. The defendant contends that it is unconstitutional and void. These admitted facts show conclusively that the action is collusive. The majority opinion goes far beyond any of the authorities cited therein in support of its ruling.