People v. Gerke
California Supreme Court
Appeal from the District Court, Second Judicial District, Tehama County. This was an action to recover delinquent taxes. The Court below found as a fact that the property upon which the delinquent tax was assessed was a growing crop, and found, as a conclusion of law, that such property was exempt from taxation. Judgment passed for the defendant, and the People appealed.
1Opinion of the Court
By the Court, Sanderson, J. :
In the case of The People v. McCreery, 34 Cal. 433, we held the ¡Revenue Laws of this State to be unconstitutional, so far as they exempt private property from taxation. It follows that, in reading those laws, all parts thereof relating to the exemption of private property must be disregarded.
The property in question in this case was private property, and was therefore taxable.
Judgment reversed, and the Court below directed to enter judgment for the plaintiff.
Mr. Justice ¡Rhodes expressed no opinion.
2Cited by6 opinions
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- People v. The Black Diamond Coal Mining Co.California Supreme Court · 1869
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