Estate of Fair
California Supreme Court
The facts are stated in the opinion. Pierson & Mitchell, George E. Crothers, and Garret W. McEnerney, for Appellants. Bonds of railroad and quasi public corporations in this state are not assessable. There can be no double taxation. (Const., art. XIII, sec. 1; Pol. Code, sec. 3617; People v. Hibernia Bank, 51 Cal. 243; 21 Am.
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The facts are stated in the opinion. Pierson & Mitchell, George E. Crothers, and Garret W. McEnerney, for Appellants. Bonds of railroad and quasi public corporations in this state are not assessable. There can be no double taxation. (Const., art. XIII, sec. 1; Pol. Code, sec. 3617; People v. Hibernia Bank, 51 Cal. 243; 21 Am. Rep. 704; Bank of Mendocino v. Chalfant, 51 Cal. 370; McHenry v. Downer, 116 Cal. 20-24; Burke v. Badlam, 57 Cal. 594; San Francisco v. Anderson, 103 Cal. 69; 42 Am. St. Rep. 98; San Francisco v. Mackey, 10 Saw. 302; 21 Fed. Rep. 540.) Bonds of private corporations are…
1Opinion of the Court
BRITT, C.
James G. Fair at the time of his death was a resident of the city and county of San Francisco, in this state, and his estate is in course of administration in the superior court of said city and county. Section 3820 of the Political Code (amended, Scats. 1895, p. 335) provides for the collection of taxes on personal property by the assessor when, in his opinion, such taxes are not a lien upon real property sufficient to secure payment of the same. Personal property of the estate of Fair to a large amount in value was assessed for purposes of taxation for the fiscal year 1899-1900 by…
2Cases cited18 opinions
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Catlin v. HullSupreme Court of Vermont · 1849
- People, Ex Rel. Jefferson v. . SmithNew York Court of Appeals · 1882
- Boyd v. SelmaSupreme Court of Alabama · 1892
- People v. Home Insurance Co.California Supreme Court · 1866
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3Cited by16 opinions
- Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
- Fox Bakersfield Theatre Corp. v. City of BakersfieldCalifornia Supreme Court · 1950
- Coon v. ShryCalifornia Supreme Court · 1930
- Ewa Plantation Co. v. WilderCourt of Appeals for the Ninth Circuit · 1923
- Pacific Finance Corp. v. HendleyCalifornia Court of Appeal · 1932
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