People v. Stockton & Copperopolis R.R.
California Supreme Court
Appeal from the District Court, Fifth Judicial District, County of San Joaquin. Suit to recover a tax for the year 1871, based on an assessment made to the defendant. The real estate was not served, so that the corporation was the only party defendant.
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Appeal from the District Court, Fifth Judicial District, County of San Joaquin. Suit to recover a tax for the year 1871, based on an assessment made to the defendant. The real estate was not served, so that the corporation was the only party defendant. The complaint followed the form prescribed by section 40 of the Eevenue Act of 1861, alleging that the defendant “was the owner, and that there was duly assessed, and set down upon the assesment-roll,” to the defendant, the real estate and other property particularly described. The property described in the complaint consisted of twenty-one and…
1Opinion of the Court
By the Court, Niles, J.:
It appears from the evidence that the legal title to a portion of the land assessed was never in the corporation, but was held by Jackson, who was a principal owner of the stock of the company. But it was averred by the defend-' ant in its answer, and as one of the defenses upon which it especially relied, that its superintendent furnished to the Assessor a written statement of the real estate and improvements belonging to the company, and affixed to different items of the list certain valuations which were then accepted by the Assessor as the true valuations, but were…
2Cases cited1 opinion
- Crawford v. SchmidtCalifornia Supreme Court · 1874
3Cited by8 opinions
- Lockheed Aircraft Corp. v. County of Los AngelesCalifornia Court of Appeal · 1962
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
- Savings & Loan Society v. City & County of San FranciscoCalifornia Supreme Court · 1905
- Allen v. McKay & Co.California Supreme Court · 1903
- Western Ranches, Ltd. v. Custer County, Mont.U.S. Circuit Court for the District of Montana · 1898
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