Central Pac Co v. People of State of California

Citation40 L.Ed. 903,162 U.S. 91,16 S.Ct. 766
Decision Date16 March 1896
Docket NumberNo. 559,559
PartiesCENTRAL PAC. R. CO. v. PEOPLE OF STATE OF CALIFORNIA
CourtUnited States Supreme Court

The plaintiff put in evidence the Duplicate Record of Assessments of Railways by the State Board of Equalization for 1887, and the Duplicate Record of Apportionment of Railway Assessments for 1887, filed in the office of the comptroller of the state of California on the 11th of October, 1887. These were admitted subject to defendant's objection. The Duplicate Record of the Assessments of Railways stated that 'the state board of equalization being in session on this the thirteenth day of August, 1887, all the members being present, and having under consideration the assessment of the franchise, roadway, roadbed, rails, and rolling stock of the Central Pacific Railroad Company within the state for the year 1887, and it appearing to this board that said company on the first Monday in March in the year 1887, at 12 o'clock meridian of that day, owned, and still owns, 719.50 miles of railroad within this state, which at said time and day in March was, and still is, operated in more than one county; being the entire railway of said company within this state, and which, with the right of way for the same, is described as follows: [Here follows description of line of roadway, roadbed, rails, and right of way.] And it appearing that the actual value of the franchise, roadway, roadbed, rails, and rolling stock of said company within this state at the said date and time in March was, and still is, the sum of eighteen million dollars: Therefore it is hereby ordered that the said franchise, roadway, roadbed, rails, and rolling stock, for the year 1887, be, and the same are hereby, assessed to the said Central Pacific Railroad Company at the sum of eighteen million dollars."

The Duplicate Record of Apportionment of Railway Assessments, under date of August 22, 1887, stated: 'The state board of equalization met this day. All the members present. The board this day apportioned the total assessment of the franchise, roadway, roadbed, rails, and rolling stock of each railroad assessed by it on the 13th day of August, 1887, for the year 1887, to the counties and the city and county of San...

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