San Diego & Arizona Railway Co. v. State Board of Equalization
California Supreme Court
APPLICATION for a Writ of Mandate directed to the State Board of Equalization. The facts are stated in the opinion of the court.
1Opinion of the CourtShaw, J.
Mandamus in this court to compel the state board of equalization to assess the property of the plaintiffs “exclusively for state purposes,” as property “used exclusively in the operation” of its business in this state, under the scheme of taxation provided in the first and second paragraphs of section 14 of article XIII of the constitution.
The opening clause of that section declares that “taxes levied, assessed and collected as hereinafter provided upon railroads, . . . whether operated in one or more counties” and certain other kinds of business specified, “shall be entirely and exclusively…
2Cited by12 opinions
- Pacific Gas & Electric Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
- Dufton v. DanielsCalifornia Supreme Court · 1923
- Star-Kist Foods, Inc. v. QuinnCalifornia Supreme Court · 1960
- Southern California Telephone Co. v. County of Los AngelesCalifornia Supreme Court · 1931
- Lockhart v. WoldenCalifornia Supreme Court · 1941
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