People v. Placerville & Sacramento Valley Railroad
California Supreme Court
Appeal from the District Court, Eleventh Judicial District, El Dorado County. This was an action by the People to recover of the defendant certain taxes levied and assessed on its property for the fiscal year 1866. The defendant demurred to the complaint, and it was sustained by the Court below, and judgment passed for defendant. The People appealed. The other facts are stated in the opinion of the Court.
1Opinion of the Court
By the Court, Rhodes, J.:
The question arises upon the construction of the Act regulating the assessment-and taxation of railroads. (Stats. 1863-4, p. 357.) The first section, after, providing that the road, and the real and personal property appertaining thereto, shall be assessed in the county where they are situated, and that the capital stock shall not be liable to assessment against the corporation, and providing the manner in which a description of the property shall be procured, concludes as follows: “And when there are several Revenue Districts in the same county, the whole length of…
2Cited by3 opinions
- Rosborough v. BoardmanCalifornia Supreme Court · 1885
- County of San Mateo v. Southern Pacific R.United States Circuit Court · 1882
- Houghton v. AustinCalifornia Supreme Court · 1874