Los Angeles herald., 1906-05-02
RAILROADS MUST
PAY CITY TAXES
IMPORTANT OPINION BY CITY
ATTORNEY
Says All Property Except Main Right
Of Way Is Taxable-Wlll Add
Fifteen Thousand Dollars
Yearly Revenue

Railroads will have to pay their full
share OF taxes into the city treasury,
according to an opinion given by the
city attorney yesterday. City Assessor
Lewis estimates that s1,50O, 900 Will
thereby be added to the assessable
property of Los Angeles Taxes on this
amount will put an additional $4,000
into the city treasury for the next fiscal
year and be a source Of revenue ever
after.
| Heretofore the railroads have escaped
taxation by claiming themselves sub
ject only to the state board of equaliza-
ton, but a case decided in the supreme
court during March puts another phase
on the question, according to the city
attorney.
The city assessor asked some pointed
| questions of the city attorney yester-
1 day and received the following replies:
"The statute providing for the assess
ment of railroad property requires the
| state board of equalization to assess
the franchise, roadway, roadbed and
rolling stock of all railroads operated
In more than one county. 1t alsd pro-
| vides that the depots, stations, shops
and buildings erected on the space
covered by the right of way and all
other property owned by person, cor
| poration or association of persons
operating G a railroad are assessed by the
assessor of the county wherein they are
situated.
Supreme Court Decision
THE supreme court says in n recent
| decision: The mere fact that improve
ments such as passenger station
building and freight building and con-
venient spur tracks for the use of the
same, all of which might be constructed
on the space covered by right of way
! have been constructed thereon, certain
| ly does not make them roadway. They
constitute no part of the continuous
strip acquired and used for roadbed
purposes.
"I understand that the state board of
equalization has construed this as con-
ferring upon county and local assessors
the right to assess all sidings, spurs,
switches and turnouts, irrespective of
the fact that they may be situated on
what is technically called the roadway
or right of way.
The roadway or right of way as de-
fined by the supreme court includes
simply the continuous strip of land
within which the railroad is constructed
and includes whatever space of ground
the company Is allowed by law to con-
struct its roadbed and lay it's track
1t is the continuous strip of land not
exceeding in width the nine rods per-
mtted by law which a railroad COM
pany acquires and uses for the con-
struction and maintenance of it's road
bed and railroad track. The roadway
as thus defined is frequently used at
different points for other than roadbed
purposes; but all Improvements thereon
other than roadbed and rails are as
sessed by local assessors.
Cannot Assess Main Roadway
You, as city assessor, have no power
to assess the roadway or right of way
of any railroad company in the city of
Los Angeles as such roadway. Any
real property owned by a railroad cor
poration and not used as a part of it's
main roadway is assessa BILE by the city
assessor.
You have the power to assess all
railroad tracks constructed and ope-
rated through the public streets. alleys
Or private grounds exclusive of the
main roadway, that is to say, you may
assess all sidings spur tracks, switches,
turnouts, etc
The fact that a railroad corporation
is given a franchise to operate it's
tracks through the public streets of the
city does not authorize you to assess
such tracks as constitute a part of its
main line through or into the city. This
does not apply, Of course, to spur
tracks, side tracks and the like. above
mentioned Main or through tracks are
to be assessed as portion of the road
way as heretofore by the state board of
equalization.
THE answer to the preceding ques-
ton also answers the fourth question
asked by you, viz. who has the power
to assess tracks operated upon public
streets of the city used by a railroad
corporation as its only roadway in pass
ing through the city. In such a case
the state board of equalization has the
power of assessment.
Respectfully yours,
"W. B. MATTHEWS,
city Attorney"
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