Southern Pacific Railroad v. California

162 U.S. 167, 16 S. Ct. 794, 40 L. Ed. 929, 1896 U.S. LEXIS 2197

• Court: Supreme Court of the United States
• Decided: March 16, 1896
• Docket: 560
• Status: Published

Opinions

The Chief Justice

:■ This is a writ of error to a judgment of the Supreme Court of the State of California affirming the judgment of the Superior Court of the city and county of San Francisco, and affirming an order of the Superior Court denying a new trial, in an action brought in the name of the people.of the State of California against the Southern Pacific Railroad Company, under section 3670 of the Political Code of California, for the recovery of moneys alleged to.be due as taxes to the State, and the thirteen counties of the State in which the Southern Pacific Railroad is operated, under an assessment made by the state Board of Equalization, for the purpose of state and county taxation for the fiscal year 1887. The Congressional .and state legislation calls for no special remark as contradistinguished from that in respect of the Central Pacific company. 14 Stat. 292, act of July 27, 1866, c. 278; 16 Stat. 573, act of March 3, 1871, c. 122; 17 Stat. 59,-act of May 2, 1872, c. 132; act of California, April 4, 1870, Cal. Stat. 1869-70, 883, c. 579 ; Santa Clara County v. Southern Pacific Railroad, 118 U. S. 394, 399. The record is substantially a duplicate, mutatis mutandis, of the record of the case in The Central Pacific Railroad Company v. The People of the State of California, and the Supreme Court of California on appeal decided this case on the authority of its decision in that. People v. Southern Pacific Railroad, 105 California, 576. We have just affirmed that judgment of the Supreme Court of California, and this must take the same course.

Judgment affirmed.

Mb. Justice White concurred in the result.