people
state
california
san
pablo
argued
decided
may
statement
justice
gray
action
brought
march
state
california
san
pablo
tulare
railroad
company
corporation
california
superior
city
county
san
francisco
thence
removed
defendant
circuit
upon
ground
suit
arising
constitution
laws
recover
taxes
assessed
state
board
equalization
sections
article
constitution
california
copied
state
county
taxes
year
july
upon
defendant
franchise
roadway
roadbed
rails
rolling
stock
counties
alameda
contra
costa
san
joaquin
defendant
answer
filed
march
averring
facts
necessary
present
question
set
following
defense
provision
section
article
constitution
state
california
providing
assessment
property
railroad
quasi
public
corporations
contravention
provisions
fourteenth
amend
ment
constitution
discriminates
corporations
whereas
said
section
said
article
constitution
state
california
property
natural
persons
corporations
quasi
public
mortgage
lien
incumbrance
thereon
liable
assessment
taxation
upon
property
upon
value
interest
property
value
mortgage
lien
incumbrance
whereas
case
property
railroad
quasi
public
corporations
allowance
deduction
made
allowed
respect
mortgage
lien
incumbrance
may
upon
property
also
section
article
constitution
state
california
provides
mode
assessment
franchises
roadway
roadbed
rails
rolling
stock
railroads
operated
one
county
whether
property
owned
railroad
quasi
public
corporations
private
corporations
natural
persons
yet
section
article
said
constitution
permits
allows
indebtedness
secured
mortgage
trust
deed
otherwise
deducted
value
property
owned
natural
persons
corporations
quasi
public
denies
deduction
property
owned
railroad
quasi
public
corporations
july
attorneys
parties
filed
three
similar
cases
following
stipulation
writing
hereby
stipulated
jury
trials
actions
hereby
waived
said
causes
may
submitted
upon
testimony
referred
stipulation
day
made
filed
case
people
state
california
central
pacific
railroad
company
subject
terms
conditions
hereby
stipulated
special
findings
facts
actions
waived
hereby
stipulated
agreed
said
case
people
state
california
central
pacific
railroad
company
shall
losing
party
taken
decision
said
said
case
shall
applicable
treated
party
decision
said
actions
intention
desire
parties
hereto
save
expense
separate
writes
error
actions
shall
abide
final
decision
said
said
case
people
state
california
central
pacific
railroad
company
provided
said
decision
shall
made
upon
points
involved
therein
made
judgments
july
circuit
gave
judgment
defendant
present
case
case
california
central
pac
referred
stipulation
decide
question
presented
april
reversed
judgment
circuit
grounds
sup
march
parties
another
stipulation
writing
agreed
previous
judgment
circuit
present
case
set
aside
case
submitted
circuit
upon
agreed
statement
facts
findings
shall
made
conclusions
law
drawn
september
circuit
pursuant
stipulation
ordered
former
judgment
set
aside
made
filed
findings
fact
accordance
agreed
statement
findings
facts
appeared
time
assessment
taxes
defendant
owed
debt
secured
mortgage
railroad
franchise
rolling
stock
appurtenances
amount
mile
state
board
equalization
valued
assessed
defendant
franchise
roadway
roadbed
rails
rolling
stock
separately
together
including
kind
property
full
value
without
deducting
value
mortgage
part
thereof
although
knowing
existence
deem
treat
mortgage
interest
property
assessed
whole
value
property
defendant
mortgage
thereon
made
assessment
upon
basis
valuation
property
state
valued
purpose
taxation
time
divers
railroads
state
owned
operated
corporations
railroad
corporations
individuals
partnerships
upon
facts
found
circuit
concluded
matter
law
defendant
entitled
judgment
judgment
entered
accordingly
state
california
sued
writ
error
attorney
general
state
admitted
brief
case
called
argument
stated
open
following
fact
year
defendant
offered
tendered
plaintiff
sum
money
equal
taxes
penalties
interest
attorney
fee
recover
action
brought
costs
suit
offer
tender
accepted
money
deposited
defendant
bank
accordance
provisions
section
civl
code
california
reads
follows
obligation
payment
money
extinguished
due
offer
payment
amount
immediately
deposited
name
creditor
bank
deposit
within
state
good
repute
notice
thereof
given
creditor
hart
atty
gen
people
harvey
brown
defendant
error
justice
gray
stating
facts
foregoing
language
delivered
opinion
upon
fact
properly
frankly
admitted
open
attorney
general
state
california
doubt
writ
error
must
dismissed
cause
action
ceased
exist
obligation
defendant
pay
state
sums
sued
case
together
interest
penalties
costs
extinguished
offer
pay
sums
deposit
money
bank
statute
state
effect
actual
payment
receipt
money
state
obtained
everything
recover
case
judgment
favor
duty
every
judicial
tribunal
limited
determining
rights
persons
property
actually
controverted
particular
case
determining
rights
becomes
necessary
give
opinion
upon
question
law
opinion
may
weight
precedent
future
decisions
empowered
decide
moot
questions
abstract
propositions
declare
government
future
cases
principles
rules
law
affect
result
thing
issue
case
stipulation
parties
counsel
whether
case
case
enlarge
power
affect
duty
regard
case
bar
distinguished
principle
previous
cases
writs
error
dismissed
similar
analogous
circumstances
lord
veazie
cleveland
chamberlain
black
paper
heft
wall
san
mateo
southern
pac
sup
little
bowers
sup
manufacturing
wright
sup
see
elgin
marshall
sup
writ
error
dismissed
footnotes
sec
mortgage
deed
trust
contract
obligation
debt
secured
shall
purposes
assessment
taxation
deemed
treated
interest
property
affected
thereby
except
railroad
quasi
public
corporations
case
debts
secured
value
property
affected
mortgage
deed
trust
contract
obligation
less
value
security
shall
assessed
taxed
owner
property
value
security
shall
assessed
taxed
owner
thereof
county
city
district
property
affected
thereby
situate
taxes
levied
shall
lien
upon
porperty
security
may
paid
either
party
security
paid
owner
security
tax
levied
upon
property
affected
thereby
shall
become
part
debt
secured
owner
property
shall
pay
tax
levied
security
shall
constitute
payment
thereon
extent
payment
full
discharge
thereof
provided
security
indebtedness
shall
paid
debtor
debtors
assessment
tax
levy
amount
levy
may
likewise
retained
debtor
debtors
shall
computed
according
tax
levy
preceding
year
sec
property
except
hereinafter
section
provided
shall
assessed
county
city
city
county
town
township
district
situated
manner
prescribed
law
franchise
roadway
roadbed
rails
rolling
stock
railroads
operated
one
county
state
shall
assessed
state
board
equalization
actual
value
shall
apportioned
counties
cities
counties
cities
towns
townships
districts
railroads
located
proportion
number
miles
railway
laid
counties
cities
counties
cities
towns
townships
districts