Smith v. Rackliffe
U.S. Circuit Court for the District of Northern California
This is an action by C. W. Smith, as receiver of the Atlantic & Pacific Railroad Company against Levi Rackliffe, state treasurer of California, to recover taxes paid by the company. Heard on demurrer to the amended bill. For former decision, see Reinhart v. McDonald, 76 Fed. 403.
1Opinion of the Court
MORROW, Circuit Judge.
This action was brought by the receiver of the Atlantic & 1 *aciñe Railroad Company, under the provisions of section 3669 of the Political Code of this state, to recover of the state treasurer certain moneys paid by that company into the state treasury for taxes upon rolling stock operated by it within this state. A demurrer to the original complaint having been sustained *984by Judge McKenna (Reinhart v. McDonald, 76 Fed. 403), the complainant has filed an amended complaint, containing a formal substitution of parties, and some changes in the verbiage of the complaint, but…
2Cases cited1 opinion
- Reinhart v. McDonaldU.S. Circuit Court for the District of Northern California · 1896