Spring Valley Water Co. v. City & County of San Francisco
Court of Appeals for the Ninth Circuit
Appeal from the District Court of the United States for the Second Division of the Northern District of California; William C. Van Fleet, judge. ¡Suits by the Spring Valley Water Company against the City and Comity of San Francisco and another. From orders directing depositories to pay taxes levied thereon, plaintiff appeals.
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Appeal from the District Court of the United States for the Second Division of the Northern District of California; William C. Van Fleet, judge. ¡Suits by the Spring Valley Water Company against the City and Comity of San Francisco and another. From orders directing depositories to pay taxes levied thereon, plaintiff appeals. In June, 1908, the appellant, as complainant, instituted a suit in the court below against the city and county of San Francisco and the board of supervisors thereof, to enjoin the enforcement, during the years 1908-09, of certain water rates fixed by the board. The cause…
1Opinion of the CourtWolverton, District Judge
(after stating the facts as above). [ 1 ] It is urged that there was no legal authority for the assessments, or for making them in the manner in which they were made. Reliance *731is placed by the respondent upon section 3647 of the Political Code of California, under which it is claimed the assessments were regularly aucl rightfully made, which reads as follows:
“Money and property in litigation in possession of a county treasurer, of a court, county clerk, or receiver, must be assessed to sucb treasurer, clerk, or receiver, and tlie taxes be paid tbereon under tbe direction of the court.”
The…
2Cases cited3 opinions
- Booth v. ClarkSupreme Court of the United States · 1855
- Atlantic Trust Co. v. ChapmanSupreme Court of the United States · 1908
- City of Los Angeles v. Los Angeles City Water Co.California Supreme Court · 1902
3Cited by4 opinions
- Commissioner of Internal Revenue v. OwensCourt of Appeals for the Tenth Circuit · 1935
- United States Overseas Airlines v. County of AlamedaCalifornia Court of Appeal · 1965
- Compañía Mercantil Arroyana v. Home Insurance Co.Supreme Court of Puerto Rico · 1925
- Compañía Mercantil Arroyana v. Home Insurance Co.Supreme Court of Puerto Rico · 1925