People v. Placerville & Sacramento Valley Railroad

Citations

• 34 Cal. 656

Syllabus

<p>Assessor—Limitation of His ¡Functions to His ¡District.—By the provisions of section thirteen of Article XI of the Constitution, the authority of Assessors is limited to the districts within and for which they are elected. They have no power to assess property situated beyond the limits of their respective districts.</p> <p>Idem—¡Railroad Assessment Act (Stats. 1863-4, p. 357) Unconstitutional.—So much of the Act regulating the assessment and taxation of railroads (Stats. 1863-4, p. 357) as provides for the assessment of railroad and other property by Assessors other than by those in whose respective districts the property assessed is situated, is held to be unconstitutional and void.</p>