State ex rel. Oregon-Washington Railroad & Navigation Co. v. Clausen

Citations

• 82 Wash. 1
• 143 P. 312

Syllabus

<p>Taxation — Valuation oe Railroad Property — Equalization—Arbitrary Action — Review by Certiorari — Remedies — Equity. Because the writ of certiorari is not a practicable available remedy, the writ does not lie to review the action of the state board of equalization in arbitrarily deciding that it was bound by the valuation placed on certain railroad property by the public service commission, which it accepted as the true value regardless of any evidence that might be offered, and failed to make any investigation of the facts, or to introduce any evidence in support of its findings, and the record made of the evidence taken was incomplete; since there cannot be a review by certiorari without the evidence, and since there could be no remand to the state board of equalization after its dissolution by operation of law, under Rem. & Bal. Code, § 9204, limiting its sessions to twenty days; hence the only remedy for such arbitrary action is by an action in equity where evidence on the merits may be received.</p>