Central Pacific Railroad v. Board of Equalization of Placer County

Citations

• 46 Cal. 667

Syllabus

<p>Object of Wrft of Certiorari. — A writ of certiorari brings up for review only the question whether the inferior officer, Court, or tribunal has acted iu excess of jurisdiction, and cannot be used as a writ of error for the correction of mistakes, either in law or-fact, committed within the jurisdiction.</p> <p>Idem. — Section thirty-six hundred and eighty of the Political Code, requiring the Board of Equalization, on an application to equalize an assessment, to have the evidence taken down and to declare the legal principles it has been governed by, does not change this rule.</p> <p>Power of Board of Equalization. — A refusal of a Board of Equalization to reduce the assessed value of property, made on a complaint by the party assessed, does not preclude the Board from afterwards raising the assessed value of the same property, upon complaint made that it has been assessed too low.</p> <p>Idem.—The action of a Board of Equalization, on an application to change the assessed valuation of property, is not res judicata.</p> <p>, Idem.—The Court is not prepared to say that a Board of Equalization is limited to one application, either to reduce or raise the assessed value of property.</p>