SANTA CLARA CO. v. SOUTH. PAC. RAILROAD


118 U.S. 394 (1886)

SANTA CLARA COUNTY v. SOUTHERN PACIFIC RAILROAD COMPANY. CALIFORNIA v. CENTRAL PACIFIC RAILROAD COMPANY. CALIFORNIA v. SOUTHERN PACIFIC RAILROAD COMPANY.

Supreme Court of United States.

Decided May 10, 1886.


Attorney(s) appearing for the Case

Mr. E.C. Marshall, Attorney General of California for all the plaintiffs in error.

Mr. S.W. Sanderson, Mr. George F. Edmunds and Mr. William M. Evarts for defendants in error.


MR. JUSTICE HARLAN delivered the opinion of the court.

These several actions were brought — the first one in 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...

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