Central Pacific Railroad v. Board of Equalization
California Supreme Court
Certiorari to the Board of Supervisors of Placer County, sitting as a Board for the equalization of taxes. The plaintiff is tlie owner of forty and one half miles of railroad in Placer .Qounty. The property was valued by the Assessors at twelve thousand dollars per mile, and the plaintiff applied to the defendant to reduce the valuation to six thousand dollars per mile.
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Certiorari to the Board of Supervisors of Placer County, sitting as a Board for the equalization of taxes. The plaintiff is tlie owner of forty and one half miles of railroad in Placer .Qounty. The property was valued by the Assessors at twelve thousand dollars per mile, and the plaintiff applied to the defendant to reduce the valuation to six thousand dollars per mile. The other facts are stated in the opinion. [For reports of a similar proceeding between the same parties, see 32 Cal. 582 and 34 Cal. 352.]
1Opinion of the Court
By the Court,
Wallace, C. J.:
This is an application made to this Court for a writ of certiorari' to review the proceedings of the Board in the valuation of the railroad of the Central Pacific Eailroad Company, in Placer County. The proceedings instituted before the Board, and to review which is the purpose of the present application, were proceedings commenced there by *367the railroad company, by .its petition filed, praying the Board to reduce the amount at which the respective Assessors of the several revenue districts of Placer County had fixed the taxable value of said road. The Board, after…
2Cited by31 opinions
- Quinchard v. Board of TrusteesCalifornia Supreme Court · 1896
- Wiggin v. Superior CourtCalifornia Supreme Court · 1886
- Matter of HughesCalifornia Supreme Court · 1911
- Baker v. LenhartNorth Dakota Supreme Court · 1922
- Cantrell v. Board of SupervisorsCalifornia Court of Appeal · 1948
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