City & County of San Francisco v. Spring Valley Water Works
California Supreme Court
Appeal from a judgment of the Superior Court of the city and county of San Francisco, and from an order refusing a new trial. The action was brought to recover State and city and county taxes for the fiscal year 1877-78 upon an assessment of “capital” six million dollars; and for the fiscal year 1878-79 upon an assessment of “capital stock” six million dollars. The case was tried upon an agreed statement of facts, sufficiently set forth in the opinion.
1Concurrence
Thornton, J.,
concurred in the judgment, and stated the grounds of his concurrence in the following opinion filed July 21, 1883:—
In concurring in the judgment of this court affirming the *529judgments and orders in the causes above entitled, I said that I would at a future day state the grounds of my concurrence. I now proceed to do so.
The assessments on which these actions were brought were for the fiscal years 1876-77, 1877-78, and 1878-79. The assessment for the first fiscal year just mentioned was upon “capital” eo nomine. That assessment was counted on in the case numbered 8,213. The…
2Cases cited19 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Gordon v. Appeal Tax CourtSupreme Court of the United States · 1845
- Bank Tax CaseSupreme Court of the United States · 1865
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