Central Pacific R. Co. v. California
162 U.S. 91 (1896)

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U.S. Supreme Court

Central Pacific R. Co. v. California, 162 U.S. 91 (1896)

Central Pacific Railroad Company v. California

No. 559

Argued January 15-16, 1896

Decided March 18, 1896

162 U.S. 91

ERROR TO THE SUPREME COURT

OF THE STATE OF CALIFORNIA

Syllabus

The Central Pacific Railroad Company, being required by the laws of California to make returns of its property to the Board of Equalization for purposes of taxation, made a verified statement in which, among other things, it was said: "The value of the franchise and entire roadway, roadbed, and rails within this state is $12,273,785." The Board of Equalization determined that the actual value of the franchises, roadway, roadbed, rails, and rolling stock of the company within the state at that time was $18,000,000. The company not having paid the taxes assessed on this valuation, this action was brought by the state to recover them.

Held:

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