Santa Clara County v. Southern Pacific Railroad
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF CALIFORNIA. These actions, which were argued together, were brought to recover unpaid taxes assessed against the several railroad corporations, defendants, under the laws of the State of California. The main — almost the only — questions discussed by counsel in the elaborate arguments related to the constitutionality of the taxes.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF CALIFORNIA. These actions, which were argued together, were brought to recover unpaid taxes assessed against the several railroad corporations, defendants, under the laws of the State of California. The main — almost the only — questions discussed by counsel in the elaborate arguments related to the constitutionality of the taxes. This court, in its opinion passed by these questions, and decided the cases upon the questions whether under the constitution and laws of California, the fences on the line of the railroads should…
1Opinion of the CourtJustice Harlan
These several actions were brought — the first one in the Superior Court of Santa Clara County, California, the others in the Superior Court of Fresno County, in the same State — • for the recovery of certain county and State taxes, claimed to be due from the Southern Pacific Railroad Company and the Central Pacific Railroad Company under assessments made by the State Board of Equalization upon their respective franchises, roadways, roadbeds, rails, and rolling stock. In the action by Santa Clara County the amount claimed is $13,366.53 for the fiscal year of 1882. For that sum, with five per…
2Cases cited5 opinions
- Appeal of North Beach & Mission RailroadCalifornia Supreme Court · 1867
- Libby v. BurnhamMassachusetts Supreme Judicial Court · 1818
- San Francisco & North Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1882
- City & County of San Francisco v. Central Pacific RailroadCalifornia Supreme Court · 1883
- People v. Supervisors of Sacramento CountyCalifornia Supreme Court · 1881
3Cited by168 opinions
- First Nat. Bank of Boston v. BellottiSupreme Court of the United States · 1978
- Smyth v. AmesSupreme Court of the United States · 1898
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Smyth v. Ames; Smyth v. Smith; Smyth v. HigginsonSupreme Court of the United States · 1898
- Blake v. McClungSupreme Court of the United States · 1898
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