ATCHISON ETC. RY. CO. v. STATE BD. EQUAL.

Docket No. 20547.

131 Cal.App.2d 677 (1955)

281 P.2d 99

THE ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION, Respondent.

Court of Appeals of California, Second District, Division Two.

March 21, 1955.


Attorney(s) appearing for the Case

Robert W. Walker, John J. Balluff and Robert B. Curtiss for Appellant.

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, and Edward Sumner, Deputy Attorney General, for Respondent.


MOORE, P.J.

Appellant is a Kansas corporation. It operates an immense railway system through many states with terminals and repair shops at Barstow and San Bernardino, in California. Only a comparatively short stretch of its track in Iowa and Illinois is designed and equipped for the purpose of operating automatic control equipment which is installed upon the locomotive for the purpose of signalling the engineer and controlling the speed. The parts constituting such...

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