People v. Central Pacific Railroad
California Supreme Court
Appeal from a judgment of the Superior Court of the City and County of San Francisco. The facts are stated in the opinion of the court.
1DissentMcFarland, J.
I dissent. Passing other questions it is sufficient to say that, in my opinion, the assessment in question is void under the decisions of the supreme court of the United States in the cases of California v. Central Pac. R. R. Co., and State of California v. Southern Pac. R. R. Co., 127 U. S. 1, because it includes a federal franchise, and thus attempts to tax “ one of the means or instrumentalities employed by the United States government for carrying into effect its sovereign powers.” That this cannot be done by a state has been the established law ever since the decision of the United…
2Cases cited3 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- California v. Central Pacific RailroadSupreme Court of the United States · 1888
- San Benito County v. Southern Pacific RailroadCalifornia Supreme Court · 1888