Cottle v. Spitzer
California Supreme Court
Appeal from a judgment of the Superior Court of the county of Santa Clara. The plaintiff applied for a writ to compel the defendant, who was assessor of the county of Santa Clara, to desist and refrain from assessing certain fruit trees for the purpose of taxation. A demurrer to the petition was sustained, and the writ denied. The facts are sufficiently stated in the opinions of Judges Spencer and Belden, which were adopted by this court.
1Opinion of the Court
The Court.
—For the reasons stated in the opinions of the judges of the Superior Court, hereto subjoined, judgment affirme
Petition for rehearing denied
The following are the opinions referred to: —
JUDGE SPENCEB’s OPINION.
“ Application for an alternative writ of prohibition by the owner of certain lands and fruit trees growing thereon, to prevent the assessor from assessing said trees for the purpose of taxation. The contention of the plaintiff is that this class of property is included in the term growing crops/ as found in the Constitution of the State, exempting the last-named class of…
2Cases cited5 opinions
- Sturgis v. BoyerSupreme Court of the United States · 1860
- Wells, Fargo & Co. v. State Board of EqualizationCalifornia Supreme Court · 1880
- Arques v. WassonCalifornia Supreme Court · 1877
- People v. EddyCalifornia Supreme Court · 1872
- People v. GerkeCalifornia Supreme Court · 1868
3Cited by23 opinions
- Delaney v. LoweryCalifornia Supreme Court · 1944
- Idaho Telephone Company v. BairdIdaho Supreme Court · 1967
- Watson v. CommissionerUnited States Tax Court · 1950
- Miller v. County of KernCalifornia Supreme Court · 1902
- Atlantic & Pacific Railroad v. LesueurArizona Supreme Court · 1888
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