Atchison, Topeka & Santa Fe Ry. v. County of Los Angeles

The action was to recover from the county of Los Angeles taxes paid by plaintiff under protest. Appellant’s contention is that the taxes were illegally levied, assessed, and collected; its argument in this regard being that all the property locally assessed is within the purview of section 10 of article XIII of the constitution, a part of “the franchise, roadway, roadbed, and rails” of a railroad operated in more than one county in the state, and was, therefore, assessable by the state board of equalization, Further, that all of this property was situated within or upon and was a part of the…