Sacramento daily record-union., 1890-03-09
RAILROAD TAXES.
THE SUPREME COURT SAYS THEY ARE
ILLEGALLY ASSESSED.
Severe Criticism of the Complaint 1t is
"Without Authority or Precedent"
No Cause of Action.

The Supreme Court yesterday decided the
railroad tax cases in favor of the railroads
The decision as rendered is very volumni.
GUS and covers the case of the Central and
Southern Pacific companies, the Northern
Railway and other branches of the Southern
Pacific Company in this State. The opinion
was written by Justice Fox, and concurred
in by Mcfarland, sharpstein, Patterson
and Works, and sustains the decision of
Judge Levy, who upheld the company's
demurrer to the complaint filed against the
corporation in his Court.
The opinion covers all the cases COM
menced against the corporations belonging
the Southern Pacific Company, the one on
which it was rendered having been begun
against the Central Pacific Company to re-
cover for the year 1886 exactly $112,0 for
State taxes, Sic, ,225 for county taxes to Ala
media county and various other amounts
to sixteen other counties, with per cent.
added for non-payment. This was based
on the action of the State Board of Equali-
zation, which assessed the company's fran
chise, roadway, roadbed, rails and rolling
stock at $20000,000.
The substance of the msjority opinion is
that Sections 1868, 1869 and 1910 of the Po-
litlcal Code, under the provisions of which
the suit was instituted, are unconstitutional
and void in this: That the sections named
are in contrayention of Subdivisions and
10 of Section % of Article ". of the new
Constitution they also are in contraven-
ton of Section 81 of Article l. of the Con-
l-rO = A
of the Constitution, and that the sections
of the Code are also in contrayention OF
Section / of the Fourteenth Amendment
of the United States Constitution. The
opinion further holds that the complaint
was defective in failing 10 aver that the de-
fendant was an incorporation thatit is the
owner of property assessed; that the Board
of Equalization had any authority to make
the appointment to the seventeen counties;
that the company's property was located in
the counties named; that any taxes were
ever levied, and that it was detective in
other averments. The sections of the Po-
litical Code which have been declared un-
constitutional were approved in 1888.
The decision covers about $500, 900 in
delinquent taxes alleged to be due the State
from the railroad.
The Court uses this severe language
thO HOOotAOAo VI iNlAAS04OliObi VA mis-
joinder of causes of action, of insufficiency
of facts, and of ambiguity, all turn upon
the constitutionslity of the provisions of
the Political Code under which the plain
tiff is attempting to proceed, and under |
which alone, if anywhere, this form of
complaint can be justified. But. tested by
the provisions of the Code of Civil Proceed |
ure, every point made against the COM
plant is well taken. Outside the Political
Code of this State. it is doubtful if either
or precedent can be found which |
would have induced any lawyer to file in
Court of Justice complaint like this. Il
does not contain a statement of the facts
cause of action as required |
by Section 1856 c. c. P, or as required by
any other rule of pleading known TO the
profession"
Chief Justice Beatty, although dissent
ing as to some of the points at issue, says
in conclusion:
1.-The question as to the alleged conflict |
of our revenue law with the Fourteenth |
to the Constitution of the
United States not having been considered,
in the opinion of the Court the occasion
does not call for any expression of my in
dividual views"
Greed Raymond and Harvey S. Brown
the railroad, while Attorney
General Johnston and d. NJ. Delmas ap-
peared for Controller Dunn, representing
the State