214 Cal. 288, S. F. 14390, Central Mfg. Dist. v. State Bd. of Equalization of California

Docket Nº:S. F. 14390.
Citation:214 Cal. 288, 5 P.2d 424
Opinion Judge:SHENK, J.
Party Name:CENTRAL MANUFACTURING DIST., Inc., et al. v. STATE BOARD OF EQUALIZATION OF CALIFORNIA et al.
Attorney:Gibson, Dunn & Crutcher, of Los Angeles (Woodward M. Taylor, of Los Angeles, of counsel), for petitioners. Everett W. Mattoon, Co. Counsel, and Gordon Boller, Dep. Co. Counsel, both of Los Angeles, for respondent Board of Supervisors of Los Angeles County. U.S. Webb, Atty. Gen., and H. H. Linney,...
Judge Panel:We concur: WASTE, C. J.; SEAWELL, J.; CURTIS, J.; LANGDON, J.; PRESTON, J.; RICHARDS, J.
Case Date:November 18, 1931
Court:Supreme Court of California

Page 288

214 Cal. 288

5 P.2d 424

CENTRAL MANUFACTURING DIST., Inc., et al.

v.

STATE BOARD OF EQUALIZATION OF CALIFORNIA et al.

S. F. 14390.

Supreme Court of California.

November 18, 1931

Rehearing Denied Dec. 18, 1931.

In Bank.

Application for writ of mandate by the Central Manufacturing District, Inc., and another against the State Board of Equalization of the State of California and others, to compel cancellation of assessment upon reversionary interest in certain real property and improvements.

Writ granted.

Page 289

Gibson, Dunn & Crutcher, of Los Angeles (Woodward M. Taylor, of Los Angeles, of counsel), for petitioners.

Everett W. Mattoon, Co. Counsel, and Gordon Boller, Dep. Co. Counsel, both of Los Angeles, for respondent Board of Supervisors of Los Angeles County.

U.S. Webb, Atty. Gen., and H. H. Linney, Dep. Atty. Gen., for respondent State Board of Equalization.

Pillsbury, Madison & Sutro, Alfred Sutro, and Eugene M. Prince, all of San Francisco, amici curiae for petitioners.

Frank Karr and R. E. Wedekind, both of Los Angeles, for Pacific Electric Railway & Motor Transit Co.

H. C. Lucas and Orla St. Clair, both of San Francisco, for Pacific Greyhound Lines.

Roy V. Reppy and E. W. Cunningham, both of Los Angeles, for Southern California Edison Co., Ltd.

SHENK, J.

This is an application for a writ of mandamus.

The petitioner, Central Manufacturing District, Inc., is a private nonpublic utility corporation. It is the owner in fee of certain real property and improvements situate in the city of Los Angeles. The improvements consist of railroad tracks, rights of way, buildings, structures, and appliances suitable to the operation of a railroad. The petitioner,

Page 290

Los Angeles Junction Railway Company, is a public utility railroad corporation having its principal office and carrying on a common carrier interstate and intrastate railroad business in Los Angeles county. On October 10, 1925, the petitioner Central Manufacturing District, Inc., leased to the petitioner Los Angeles Junction Railway Company said real property and improvements on a stipulated [5 P.2d 425] annual rental, and said lessee is using, and, since the execution of said lease, has used, the real property and improvements exclusively in the conduct of its public utility business. The surface of said real property is entirely occupied by the railroad property and improvements so used, and the lessor has, during the existence of said lease, no possession or control, or right to exercise possession or control, of said real property and improvements. The lessee is required under said lease to pay all taxes lawfully assessed against the railroad tracks, rights of way, building, and structures placed upon said real property.

On April 10, 1931, the lessee public utility corporation duly filed with the respondent state board of equalization a report of all of its operative property for the year ending December 31, 1930. A copy of this report was served on the county assessor of Los Angeles county on April 9, 1931. This report contained a description of all of the...

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