San Francisco & North Pacific Railroad v. State Board of Equalization

McKinstry, J.:

An application on certiorari to annul certain orders of respondent assessing the property pf a railroad corporation. The following is a summary of petitioner’s points:

1. Eespondent had no power to make the assessment without first ascertaining the value of the property according to some law, order, or rule regulating its mode of action.

2. Sections 3664 and 3665 of the Political Code, as the same were adopted by the Legislature of 1880, are void, because the title thereto did not express their object; and, as amended in 1881, are void, because not passed by the constitutional…