San Francisco Etc. R.R. Co. v. Stockton

This action was brought to recover certain money paid under protest by plaintiff to the city of Stockton for taxes levied by the city for the year 1900, based upon assessments made by the city assessor. Plaintiff was a railroad corporation, operating a continuous line of railroad from said city of Stockton in San Joaquin County, through said San Joaquin County, and other counties in the state. Its claim was that the assessments in question were illegal and void, for the reason that the property therein assessed could be assessed only by the state board of equalization, in the manner provided…