United Railroads of S.F. v. Colgan

ANGELLOTTI, J.

The state board of equalization claimed the_right to assess and assessed for the fiscal year 1903-1904, the franchise, roadway, roadbed, rails, and rolling-stock of plaintiff, a corporation having its principal place of business in the city and county of San Francisco, upon the theory

[54]

that such railroad was a “railroad” operated in more than one county (Const., art. XIII, sec. 10). The assessors of the city and county of San Francisco and San Mateo County, the two counties in which plaintiff operates its railroad system, claimed the fight to assess and assessed the "portions thereof legally situate in their respective counties, upon the theory that the railroad was purely a “street-railroad,” and not a “railroad” within the meaning of that word as used in section 10, of article XIII, of the constitution. (See

San Francisco & San Mateo etc.

v.

Scott,

142 Cal. 222, [75 Pac. 575].) The assessment valuation made by the state board of equalization, apportioned to the city and county of San Francisco, was much lower than that of the city and county authorities, and the total assessment valuation made by such state board of all the property in both counties was much lower than the valuation by the San Francisco authorities of that portion claimed to be assessable by them. The state controller claimed the right to collect all the taxes levied upon the state assessment, including the city and county taxes for the use of the city and county of San Francisco, while the tax-collector claimed the right to collect all the taxes levied upon said city and county assessment, including the state tax for the use of the state. The taxes, according to the city and county assessment valuation, amounted to $364,-572.99, and according to the state valuation three hundred and twenty-seven thousand dollars. Under these circumstances, plaintiff brought this action to compel the state controller and the city and county tax-collector to settle their conflicting claims between themselves, paying into court the amount of taxes due upon the higher assessment. Plaintiff was thereupon relieved from further prosecution of the action, and ordered discharged from any and all liability on account of said taxes, and the defendants required to interplead in the action. The action was tried as between the state controller and the. city and county tax-collector, and resulted in a judgment sustaining the validity of the city and county assessment, and the consequent right of the city and county tax-collector to receive the whole amount, which amount was ordered paid to him. The state controller has appealed from this judgment and from an order denying his motion for a new trial, and he, representing the state and with no interest