County of San Bernardino v. Southern Pacific Railroad

This action was brought in the name of the county to recover school district taxes levied to pay interest and installments, due upon school district bonds of the Needles School District. The complaint contains several distinct causes of action, each for taxes levied for the same purpose, but in different years.

The first point made by appellants is, that the county has not the legal capacity or the right to sue to recover these taxes for the school district.

The property upon which it is sought to collect the tax is a portion of a railroad operated in more counties than one. As to such…