City & County of San Francisco v. Fry

Thornton, J. Action to recover taxes. The assessment, on which this action was- brought, was for “ mining stocks ” (the property was so described in the assessment book or roll), for the fiscal year 1876-77. The case was heard below, and is argued here on the following facts agreed on: —

“ That at the time this action was commenced there existed on the assessment roll of personal property for the fiscal year 1876—77, of the city and county of San Francisco, unpaid taxes amounting to one thousand and sixty-two dollars, and accruing interest; that the same have not been paid, and that judgment therefor is claimed against said defendant, and that the following exhibit ‘A’ relating thereto is a complete and accurate copy of the said assessment, roll.

“That the assessment, from which the aforesaid taxes had accrued, had been levied for the said fiscal year on ‘ mining [471]stocks of certain mining companies incorporated under the laws of, and having their principal offices in, the State of California.

“ That the taxes sued upon in this action were assessed and levied upon mining stocks of certain mining corporations, whose entire tangible property ivas situated in the State of Nevada, and was taxed "under the laws of that State, and were wholly paid by the companies for that year.”

Exhibit A referred to above shows an assessment of property, described as “mining stocks” and valued at fifty thousand dollars.

It is contended that, as the tangible property belonging to the corporations in which the defendant owned shares was situate in and taxed in the State of Nevada, and the taxes paid there by the corporations, it could not be subject to taxation here.

1. It is said that such shares were not subject to taxation in this State, in virtue of the provisions of section 3640 of the Political Code. This section only applies to corporations whose property is situate in this State. The legislature could pass no laws which would operate in the State of Nevada, and it could not be held as law that the legislature of California was engaging in its appropriate work of legislation with regard to property situate in another State.

The presumption relied on in Burke v. Badlam, 57 Cal. 594, cannot be relied on here. ' If any of the property, including the franchise of the corporations referred to, had been assessed in this State, it was readily susceptible of proof. It does not appear in the case by any finding or admission that such was the case, and it would be an unheard of proceeding to reverse the judgment of the court below on a disputable presumption, imported into • the case in this court, with nothing in the record to justify it. Every intendment must be made to sustain the correctness of the action of the court a qua. Error cannot be presumed. It must be shown by the record, and pointed out by him who avers that it exists.