City of San Bernardino v. S. Pac. Co.

Citations

• 107 Cal. 524
• 40 P. 796
• 1895 Cal. LEXIS 787

Syllabus

<p>Interstate Commerce — License Tax Upon Railroad Company.—A license tax imposed by a municipal corporation upon a railroad company engaged in interstate commerce is void and cannot be enforced.</p> <p>Id.—Tax Upon Branch Line.—The fact that the license tax was imposed upon a branch line of railroad operated in the municipality does not render the tax valid, where it appears that the branch line was a part of the transcontinental line of railroad, and the railroad company is engaged in the carriage of passengers, freight, and mails between all points on the branch line and points on the main line of the railroad outside of the state of California.</p>