Santa Clara County Tax Collector

With its answer the defendant, in each case, filed a petition, with a proper bond, for the removal of the action into the circuit court of the United States for the district, as one arising under the constitution and laws of the United States.
. Sanderson, for defendants in error.
Of those patented, 3,138 acres are in Santa Clara county, and 18, 789 definition of ferdinand i holy roman emperor social problem acres in Fresno county.
12, 34, which was applica- tion, on certiorari, to annul certain orders of the state board assessing the property of a railroad corporation, one of the questions was as to the meaning of the words `road-bed' and `roadway. ' This definition was approved in San Francisco v.

On the first of April, 1875, this company was indebted to divers persons cost cutter family hair salon in large sums of money advanced to construct and equip its road. These lands were granted to the company by congress under the abovementioned acts, and are used for agricultural, grazing, and other purposes not connected with the business of the railroad. The `road-bed' referred to in section 10, in our judgment, is the bed or foundation on which the superstructure of the railroad rests.
The state board of equalization, in making the supposed assessment of said roadway of defendant, did knowingly and designedly include in the valuation of said roadway the value of fences erected upon the line between said roadway and the land of coterminous proprietors.

' The special grounds of defense by each of the defendants were: (1) That its road is a part of a continuous postal and military route, constructed and maintained under the authority of fort lauderdale life night the United States, by means in part obtained from the general government; that the company having, with the consent of the state, become subject to the requirements, conditions, and provisions of the acts build your own speaker stands of congress, it thereby ceased to be merely a state corporation, and became one of the agencies or instrumentalities employed by the general government to execute its constitutional powers; and that the franchise to operate a postal and military route, for the transportation of troops, munitions of war, public stores, and the mails, being derived from the United States, cannot, without their consent, be subjected to state taxation. HEISKELL, State Board of Equalization, E. In the latter case the question was whether certain steamers owned by the railroad company, upon which were laid railroad tracks, and with which its passenger and freight cars were transported from the eastern shore of the bay of San Francisco to its western shore, where the railway again commenced, were to be assessed by the city and county of San Francisco, or by the state board of equalization.
After stating the facts in the foregoing language, Mr.
more remarkable, however, is that the doctrine of corporate personhood, which subsequently became a cornerstone of corporate law, was introduced into this 1886 decision without argument. The company complied with the several acts of congress, and there is in operation a continuous line of railway from the Missouri river to the Pacific ocean, the Central Pacific Railroad Company owning and operating the portion thereof between Ogden, in the territory of Utah, and San Francisco. In the year 1852, California, by legislative enactment, granted a right of way through that state to back chair computer support the United States for the purpose of constructing a railroad from the Atlantic to the Pacific ocean; declaring that the interests of California, as well as the whole Union, `require the immediate action of the government of the United States for the construction of a national thoroughfare, connecting the navigable waters of the Atlantic and Pacific oceans, for the purpose of the national safety, in the event of war, and to promote the highest commercial interests of the Republic.
These several actions were brought-the first one in french country home plan the superior court of Santa Clara county, California, the others in the superior court of Fresno county, in the same state-for the recovery of certain county and state taxes claimed to be due from the Southern Pacific Railroad Company and the Central Pacific Railroad Company under assessments made by the state board of equalization upon their respective franchises, road-ways, road-beds, rails, and rolling stock. 78 Railroad of May, 1881, assessed, for the year Company.

The record contains elaborate opinions stating the grounds upon which judgments were ordered for the defendants.

Justice HARLAN delivered the opinion of the court.
When the present action was instituted against this company the United States had and now have a lien, created by the acts of congress of 1862 and 1864, for $30,000,000, with a large amount of interest, upon its road, rolling stock, fixtures, and franchises; and there were also outstanding bonds for a like amount issued by the company prior to January 1, 1875, and secured by a mortgage upon the same property. (6) That the assessment upon which the action is based is void, because it included property which the state board of equalization had no jurisdiction, under any circumstances, to assess; and that, as such illegal part was so blended with the balance that it cannot be separated, the entire assessment must be treated as a nullity. It follows that there is no occasion to determine under what circumstances the plaintiffs would be entitled to judgment against a delinquent tax- payer for penalties, interest, or attorney's fees; for, if the plaintiffs are not entitled to judgment for the taxes arising out of the assessments in question, no liability for penalties, interest, or attorney's fees could result from a refusal or failure to pay such taxes. The argument in behalf of the defendant is that the state board knowingly and designedly included in its assessment of `the franchise, roadway, road-bed, rails, and rolling-stock' of each company, the value of the fences erected upon the line between its roadway and the land of coterminous proprietors; that the fences did not constitute a part of such roadway, and therefore could only be assessed for taxation by the proper officer of the several counties in which they were situated; and that an entire assessment which includes property not assessable by the state board against the party assessed, is void, and therefore insufficient to best bid national nbbo offer support an action; at least, when-and such is claimed to be the case here-it does not appear with reasonable certainty, from the face of the assessment or otherwise, what part of the aggregate valuation represents the property so illegally included therein. There were similar rolls in reference to the Central Pacific Railroad in the same county, for the same year, and the Southern Pacific in Santa Clara county for 1882.
The rails in place constitute the superstructure resting upon the road-bed. ' Subsequently, by the act of March 3, 1871, congress incorporated the Texas Pacific Railroad Company, with power to construct and maintain a continuous railroad and telegraph line from Marshall, in the state of Texas, to a point at or near El Paso, thence through New Mexico and Arizona to San Diego, pursuing, as near as might be, the thirty-second parallel of latitude. We are of opinion that they cannot be regarded as part of the roadway for purposes of taxation. These opinions are reported as the Santa Clara drop it listen lock pop Railroad Tax Case, in 9 SAWY. 30 miles of whose road is in Santa Clara county and 17. The right of removal was recognized by the state court, and the action proceeded in the circuit court. The franchise, roadway, road-bed, rails, and rolling stock of all railroads operated in more than one county in this state shall be assessed by the state board of equalization at their actual value, and the same shall be apportioned to the counties, cities and counties, cities, towns, townships, and districts in which such railroads are located, in proportion to the number of miles of railway laid in such counties, cities and counties, cities, towns, townships, and districts. ' In 1870 the Central Pacific Railroad Company of California and the Western Pacific Railroad Company formed themselves into one corporation under the name of the Central Pacific Railroad Company, the defendant in one of these actions, 61.

Board break dancing move for beginner of equalization Equalization. That roll shows only the aggregate valuation of the company's franchise, roadway, road-bed, rails, and rolling stock in the state; the length of the company's main track in the state; its length in the county; the assessed value per mile of the railway, as fixed by the pro rata distribution per mile of the assessed value of its whole franchise, roadway, road-bed, rails, and rolling stock in the state; and the apportionment of the property so assessed to the county. ' The argument in support of the proposition, that these steamers- constituting, as they did, a necessary link in the line of the company's railway, and upon which rails were actually laid for the running of cars- were a part either of the road-bed or roadway of the railroad, is much more cogent than the argument that the fences erected upon the line between a roadway and the lands of adjoining proprietors are a part of the roadway itself.