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CENTRAL PACIFIC RAILROAD v. CALIFORNIA

No. 559.

162 U.S. 91 (1896)

16 S.Ct. 766

40 L.Ed. 903

CENTRAL PACIFIC RAILROAD COMPANY, v. CALIFORNIA.

Supreme Court of United States.

Decided March 16, 1896.

Attorney(s) appearing for the Case

Mr. J. Hubley Ashton (with whom was Mr. Charles H. Tweed on the brief,) for plaintiff in error.

Mr. J.P. Langhorne and Mr. J.H. Miller, (with whom was Mr. W.F. Fitzgerald, attorney general of the State of California, on the brief,) for defendant in error.

MR. CHIEF JUSTICE FULLER, after stating the case, delivered the opinion of the court.

The assessment of the state Board of Equalization is not attacked on the ground of fraud, but it is contended that the value of the Federal franchise or franchises possessed by plaintiff in error was included therein, and that as the assessment embraced all the property assessed as a unit, it was thereby wholly invalidated. Santa Clara County v. Southern Pacific Railroad...

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