In Newport Bldg. Corp. v. City of Santa Ana (1962) 210 Cal.App.2d 771, the plaintiff successfully challenged the validity of a residential subdivision license fee of $50 per lot to be paid into "the Park and Firehouse Acquisition and Construction Fund" upon the basis that the Subdivision Map Act covered the whole subject of subdivision regulation except for the part pertaining to design and improvement. ( Id. at pp. 774, 777.)