Savings & Loan Society v. Austin

Citations

• 46 Cal. 415

Syllabus

<p>Power to Create State Board op Equalization.—It is within the constitutional powers of the Legislature to create a State Board, for the equalization of the assessed value of property between the different counties of this State.</p> <p>Idem. — That part of the Act creating a State Board of Equalization which provides that the Controller of State shall be one of its members, and the other two shall be appointed by the Governor, is not in conflict with the Constitution.</p> <p>Idem. — That part of the Act creating a State Board of Equalization which gives to said Board the power to fix the rate of taxation for State purposes, is not unconstitutional.</p> <p>Revenue Act in Political Code Applies to San Francisco. — The general revenue system provided in the Political Code, which went into effect in 1872, applies to the City and County of San Francisco.</p> <p>Taxation op Solvent Debts. — Solvent debts are “property” within the meaning of that word as used in the Constitution, and are liable to taxation.</p> <p>Relief in Case of Double Taxation. —In a case of double taxation, to entitle a party to relief in the Courts, it must appear that the tax has once been paid or tendered.</p> <p>One Tax Must be Paid in Case op Double Taxation.—Because the same subject matter has been twice taxed, it by no means follows that both taxes are void, and that it must escape taxation.</p> <p>Enjoining Collection of, • Tax.— Courts of equity will not interfere by injunction to restrain ’ the sale of property for delinquent taxes, unless it appears that the/éníorcement of the tax would lead to a multiplicity of suits, or prg&uee irreparable injury, or where the property is real estate, and the sale casts a cloud upon the title of the complainant.</p> <p>By WALLACE, C. J., NILES, J., concurring :</p> <p>State Boabd of Equalization Unconstitutional. — The Act creating a State Board of Equalization is unconstitutional, because the members of the Board are not elected by the people, and the