City & County of San Francisco v. County of San Mateo

The controversy presented by this appeal involves the extent to which the improvements on the land of a municipality lying outside its corporate limits are subject to taxation by the county in which such improvements are situated. There is no substantial dispute as to the facts. Prior to March 3, 1930, the Spring Valley Water Company, a public utility, owned two reservoirs, Crystal Springs and San Andreas, and the flume hereinafter mentioned, which facilities were used for impounding and distributing water for sale to the inhabitants of the City and County of San Francisco. Connecting these…