Reinhart v. McDonald
U.S. Circuit Court for the District of Northern California
This was a suit by J. W. Reinhart and others, receivers of Atlantic & Pacific Railroad Company, against J. R. McDonald, treasr urer of the state of California, in respect to certain state taxes upon rolling stock, which plaintiffs claim to be illegal.
1Opinion of the Court
McKENNA, Circuit Judge.
The allegations of the complaint in this action are that the Atlantic & Pacific Railroad Company, of which the plaintiffs are the receivers, is the lessee of a certain line of railroad situated in the state of California, known as the Southern Pacific Railroad Company; that, in the operation of such railroad, it was equipped with 89 cars and locomotive engines, of the value of $56,810, which rolling stock it had in use and operation at all times along the line of its road; that all of said rolling stock has been assessed, and the tax thereon collected, in the territory…
2Cases cited3 opinions
- Marye, Auditor v. Baltimore & O. R. Co. 1Supreme Court of the United States · 1888
- People v. Central Pacific RailroadCalifornia Supreme Court · 1895
- People v. Supervisors of Sacramento CountyCalifornia Supreme Court · 1881
3Cited by3 opinions
- In Re Assessment of Western Union Telegraph Co.Supreme Court of Oklahoma · 1912
- Smith v. RackliffeCourt of Appeals for the Ninth Circuit · 1898
- Smith v. RackliffeU.S. Circuit Court for the District of Northern California · 1897