Central Pacific Railroad v. Board of Equalization
California Supreme Court
Certiorari to the Board of Supervisors of Placer County, sitting as a Board for the Equalization of Taxes. The Central Pacific Railroad of California, starting from Sacramento on its way east, passes through the County of Placer.
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Certiorari to the Board of Supervisors of Placer County, sitting as a Board for the Equalization of Taxes. The Central Pacific Railroad of California, starting from Sacramento on its way east, passes through the County of Placer. The Treasurer of the company, in the spring of 1866, reported to the Assessor of Placer County forty and a half miles of railroad in said county liable to taxation, and estimated its value at six thousand dollars per mile, making a total value of two hundred and forty-three thousand dollars. The Assessor assessed the road at that amount. On the complaint of the…
1Opinion of the Court
By the Court, Rhodes, J.:
The writ in this case required the Board to certify the proceedings had before them, relating to the equalizing of the valuation of the property of the railroad company, and all things touching the same, as fully and entirely as the same remained before them, “ and also the orders, process, judgment proceedings and evidence therein.” The return was made by the Clerk of the Board, who certifies that the same is a full, complete and true transcript of all the matters required by the writ to be certified, “ as the same are and remain of record *584and on file” in his office.…
2Cited by2 opinions
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