San Francisco & North Pacific Railroad v. State Board of Equalization

Citations

• 60 Cal. 12
• 1882 Cal. LEXIS 394

Syllabus

<p>Taxation—Assessment—State Board of Equalization—Railroad Corporations—Constitutional Law.—The provision of Section 10, Article xiii, of the Constitution, that the property of railroads operated in more than one county shall be assessed by the State Board of Equalization, is clearly self-executing, and the power thus conferred may be exercised without the aid of any statute.</p> <p>Id.—Political Code—Title of Act—Constitutional Law.—The title of the Act of March 23, 1880, entitled “An act to amend Sections 3607, 3617, 3627, 3628, 3629, 3630, 3634, 3640, 3643, 3650, 3651, 3652, 3663, 3673, 3678, 3679, 3717, 3730, 3752, 3756, 3839, 3861, and to repeal Sections 3680, 3887, of an act entitled “An act to establish a Political Code, approved March 12, 1872, relating to revenue, and to add two new sections numbered 3664, 3665,” sufficiently expresses the subject of the act.</p> <p>Id. —State Board of Equalization—Equalization of Assessment Roll —Notice.—Section 9, Article xiii, of the Constitution, so far as it relates to the State Board, has reference to equalization between counties; and the same is true of Subdivision 9, Section 3692, of the Political Code.</p> <p>Id.—Id.—Id.—The State Board has not the power to increase or lower any individual assessment.</p> <p>Id.—State Board of Equalization—Railroad Corporations—Equal Protection of the Laws—Constitutional Law.—The provision of the Constitution requiring the property of railroad companies operated in more than one county to be assessed by the State Board of Equalization, is not in conflict with the provision of the fourteenth amendment of the Constitution of the United States, that “no State shall deny to any person the equal protection of the laws. ” The fact that the value of one kind of property is to be ascertained by one officer or board, and the value of another by another—each clothed with the duty and responsibility of ascertaining the actual value—does not operate to deprive the owners of either kind of pr