Pacific Coast Railway Co. v. Ramage

Citations

• 4 Cal. Unrep. 743
• 37 P. 532
• 1894 Cal. LEXIS 1236

Syllabus

<p>Double Taxation.—When a Railroad Company, Empowered by charter to build its road between termini in different counties, lays its tracks at one terminus on a wharf, and the whole railroad is assessed by the state board of equalization, pursuant to constitution, article 13, section 10, providing that the roadbed, rails and rolling stock of all railroads operated in more than one county shall be assessed by that board, an assessment of the wharf by the county tax collector does not constitute double taxation, since the wharf is not a necessary part of the railroad, and brings in a separate income.</p>