People v. Gerke
Before: Sanderson
Synopsis
Constitutionality or Revenue Laws—Taxation.—The Revenue Laws of the State are unconstitutional, so far as they exempt private property from taxation; and all parts thereof relating to such exemption must be disregarded.
Idem—Growing Crops.—Growing crops are private property, and subject to taxation, the provision of said statute exempting them notwithstanding.
By the Court, Sanderson, J. : In the case of The People v. McCreery, 34 Cal. 433, we held the ¡Revenue Laws of this State to be unconstitutional, so far as they exempt private property from taxation. It follows that, in reading those laws, all parts thereof relating to the exemption of private property must be disregarded.
The property in question in this case was private property, and was therefore taxable.
Judgment reversed, and the Court below directed to enter judgment for the plaintiff.
Mr. Justice ¡Rhodes expressed no opinion.
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