City of San José v. San José & Santa Clara R.R.

Citations

• 53 Cal. 475

Syllabus

<p>Taxation of Occupations.—The Constitution of' this State does not prohibit the Legislature to tax occupations, nor to authorize municipal corporations to tax them for purposes of revenue.</p> <p>Same—Rule of Coxstbuction.—When power is conferred on a municipal corporation to “license and regulate” occupations, the whole charter and the general legislation of the State pertinent to the subject must be consulted, in order to determine whether the power to “ license and regulate ” includes the power to tax occupations for revenue purposes.</p> <p>Local Taxation of Stbeet Railboad.—A franchise conferred by the Legislature on private persons, to construct a railroad track through the streets of a city, and to run cars thereon, and prescribing certain conditions to be performed by the grantees, is not a contract in such sense as to exempt the occupation of operating the road from proper police regulations, or from taxation by the municipal authorities in cases authorized by law.</p> <p>Same.—The fact that the railroad extends and ears are run beyond the corporate limits does not exempt the occupation from taxation by the municipality.</p>