Central Pacific Railroad v. Board of Equalization
Central Pacific Railroad v. Board of Equalization
Opinion of the Court
The writ in this case required the Board to certify the proceedings had before them, relating to the equalizing of the valuation of the property of the railroad company, and all things touching the same, as fully and entirely as the same remained before them, “ and also the orders, process, judgment proceedings and evidence therein.” The return was made by the Clerk of the Board, who certifies that the same is a full, complete and true transcript of all the matters required by the writ to be certified, “ as the same are and remain of record
Motion denied.
Dissenting Opinion
We dissent. (Blair v. Hamilton, ante, 49; 14 Cal. 479; 15 Cal. 300.)
Reference
- Full Case Name
- THE CENTRAL PACIFIC RAILROAD COMPANY OF CALIFORNIA v. THE BOARD OF EQUALIZATION OF PLACER COUNTY
- Cited By
- 2 cases
- Status
- Published
- Syllabus
- Return to Writ of Certiorari.—A Clerk of the Board for the Equalization of Taxes, in answer to a writ of certiorari requiring the Board to certify the proceedings had before them in relation to equalizing the value of property, can return only a transcript of such documents, orders, etc., as remain of record or on file in his office. It is not made the Clerk’s duty to take down or preserve the evidence. Idem.—If the Board for the Equalization of Taxes do not take down and preserve the evidence in a matter of equalization of a tax, and have the same filed with their Clerk, the evidence cannot be certified by,the Clerk in his return to a writ of certiorari. Evidence before Board of Equalization.—The statute does not require the Board of Equalization to take down or preserve the evidence taken before them, nor does it make any provision for settling a statement of a trial before them, or a bill of exceptions taken during its progress; but doubtless some mode might be adopted to authenticate the evidence when required on appeal.