Central Pacific Railroad v. Board of Equalization

Citations

• 32 Cal. 582
• 1867 Cal. LEXIS 105

Syllabus

<p>Return to Writ of Certiorari.—A Clerk of the Board for the Equalization of Taxes, in answer to a writ of certiorari requiring the Board to certify the proceedings had before them in relation to equalizing the value of property, can return only a transcript of such documents, orders, etc., as remain of record or on file in his office. It is not made the Clerk’s duty to take down or preserve the evidence.</p> <p>Idem.—If the Board for the Equalization of Taxes do not take down and preserve the evidence in a matter of equalization of a tax, and have the same filed with their Clerk, the evidence cannot be certified by,the Clerk in his return to a writ of certiorari.</p> <p>Evidence before Board of Equalization.—The statute does not require the Board of Equalization to take down or preserve the evidence taken before them, nor does it make any provision for settling a statement of a trial before them, or a bill of exceptions taken during its progress; but doubtless some mode might be adopted to authenticate the evidence when required on appeal.</p>