Spring Valley Water Works v. Barber

Citations

• 99 Cal. 36
• 21 L.R.A. 416
• 33 P. 735
• 1893 Cal. LEXIS 612

Syllabus

<p>Taxation—Assessment of Fbanchise of Wateb Coiibant — Owneeship of Wateb Pipe—Right of Wat. — A water company, whose franchise has been assessed in the county where it has its principal place of business, cannot be assessed as upon a “franchise” for a mere right of way in another county, through which a portion of its pipe and pipe line passes entirely unconnected with any privilege granted by such county to take tolls or collect water rates, or enjoy any other special prerogative. Such mere right of way is not a fi^mchise.</p>