Central Pacific Railroad v. Board of Equalization

RHODES, J. The Central Pacific Railroad Company filed its petition with the board of equalization of Placer county for the reduction of the valuation of its railroad from twelve thousand dollars per mile, the rate at which' it was valued by the assessor, to the sum of six thousand dollars per mile. Upon the day appointed for the hearing of the petition the counsel for the company and the district attorney for the county appeared, and both parties introduced evidence upon the question of the value of the railroad, and the matter being finally submitted, the board refused to reduce the valuation. The company thereafter filed its petition in this court for a writ of certiorari to bring up for review the proceedings of the board.

The board of equalization has authority, upon a proper ■application or petition, to increase or diminish the valuation of property listed and returned by the assessor. In ascertaining and determining the proper valuation of the property for the purpose of taxation the board acts in a judicial capacity. It hears and determines the matter in the same manner as a similar question is heard and determined by any other judicial tribunal. Evidence is adduced by the parties, in relation to the-value of the property, and upon such evidence the valuation for revenue purposes is determined. It is not doubted by counsel, and there is no room for doubt, that on that petition the board had jurisdiction of the issue presented, and had competent authority after hearing the evidence to determine thereupon whether the valuation of the petitioner’s railroad should be reduced below that made by the assessor; but it is insisted that the board, in basing its estimate of the value of the road upon its business and income — instead of taking for that purpose the value of the roadbed, as so much land, and of the superstructure, less the cost of laying the track, and the wear and tear of the materials by use — proceeded upon a wrong principle; and that the board, in basing [462]its estimate of value upon the business and income of the road, exceeded its jurisdiction.

The office of the writ of certiorari is to remove for review final adjudications of inferior tribunals, etc., exercising judicial functions, which have exceeded their jurisdiction, when there is no appeal nor any plain, speedy and adequate remedy: Practice Act, sec. 456. Upon a review of the proceedings of such tribunal the only inquiry is, whether it exceeded its jurisdiction; or, as it is expressed in section 462, and which means the same thing, whether it “has regularly pursued the authority of such tribunal”: People v. Burney, 29 Cal. 459; Finch v. Tehama County, 29 Cal. 455; People v. Dwindle, 29 Cal. 683; People v. Johnson, 30 Cal. 101.