County of San Diego v. Southern Pacific Railroad

Citations

• 108 Cal. 46
• 40 P. 1052
• 1895 Cal. LEXIS 819

Syllabus

<p>Taxes Upon Railroads—Collection by State — Improper Action by County—Demurrer.—Under section 3670 of the Political Code all actions for the collection of delinquent taxes, including county, and city and county taxes, upon railroads operated in more than one county of the state, assessed by the state board of equalization, must be brought by the controller in the name of the people of the state of California; and an action brought in the name of a county to collect the amount apportioned to the county of the taxes assessed by the state board of equalization against the franchise, roadbed, rails, and rolling-stock of a railroad operated in more than one county is subject to a demurrer upon the ground that the plaintiff is not authorized to maintain the action.</p> <p>Id.—Repeal of Act of 1880—Exclusive Remedy. —The act of 1883, amending certain sections of the Political Code, and adding new sections thereto, provides a complete and comprehensive scheme or system for the assessment and collection of taxes on the franchises, roadbeds, rails, and rolling-stock of railroads operated in more than one county of the state, and being wholly inconsistent with the provisions of the act of March 23, 1880, which authorized suit in the name of the county, its effect was to supersede or repeal the latter act, in so far as it affects actions to recover taxes upon such railroads, and the remedy by suit in the name of the state, provided in the act of 1883,. is specific, and must be held to be exclusive of all others:</p>