Turlock Irrigation Dist. v. White

SLOANE, J., Dissenting.

I dissent. The reasoning of the majority opinion that this constitutional provision should be strictly interpreted against the tax in question because all intendments of the law are against the taxation of public property cannot apply in this instance, because here the provision involved is avowedly dealing with the taxation of public property.

Section 1 of article XIII expressly defines what classes of public property shall be exempt from taxation. It discloses, first, “that all property in the state except as otherwise in this constitution provided, not exempt under…