Southern Pacific Co. v. Richardson

In each of these cases the defendant appeals from a judgment in favor of the plaintiff. Each ease is an action to recover taxes paid to the state under protest for a single fiscal year ending on June 30th. Case No. 8912 was for $21,415.26, paid for the year ending in 1916; ease No. 8913 for $23,507.98, paid for the year ending in 1917, and case No. 8914 for $25,920.31, paid for the year ending in 1918.

These taxes were levied by the state board of equalization, under the assumed authority of section 14, article XIII, of the constitution. The sole question for determination is whether or not…