1873. That said property was duly assessed and equalized as required by law. That the taxes aforesaid were levied in accordance with law, and the statutes in such case made and provided; and that such taxes were not paid, That on March 12th. 1873 the Tax Collector, in accordance with and in a manner provided by law, sold at auction, the lands in contest to the defendant herein, for $12.67, being the amount of taxes, costs, etc., due and allowed by law; that said property was not redeemed, and thereafter, on April 11, 1874, the Tax Collector executed a conveyance to. Henderson in the form prescribed by sec. 3,785 of the Political Code. That all proceedings in relation to the assessment and sale of said land were regular and in accordance with law. Judgment was given for defendant with costs. From this judgment plaintiff appeals,. alleging that, the findings, by showing that the sale was for State and County taxes for the year 1872-3 established the invalidity of the sale. That there was no legal levy of State taxes for 1872-3, and that the findings were not consistent with one another. Respondent in reply stated, that the tax sale when made was valid by the laws of the State and the obligation could not be impaired by any subsequent act of the legislature or decision of the courts, altering the construction of the law. Judgment affirmed. I. Hanna and D. H. Whittemore, attorneys for appellant. Chamberlain and DeHaven, attorneys for respondent. (No. 10354-Decided July 29th, 1878.) PEOPLE vs. FRANCISCO HERRERA. GRAND LARCENY.— STATEMENT OF THE CASE. Defendant Herrera, was indicted in San Bernardino Co. for the larceny of two mules, for which he was tried convicted and sentenced to the State Prison. A motion for a new trial was made on the ground of misdirection of the Jury by the Court and that the verdict was contrary to law and evidence, The motion being refused an appeal was taken, Judgment and order affirmed. Graves and Waters, attorneys for appellant. [No. 5608. Decided April 25th, 1878.] PEOPLE OF THE STATE OF CALIFORNIA VS. HOOPER & HOOPER. Appeal from the Nineteenth District Court, San Francisco, E. D. WHEELER, Judge. AMICABLE action to determine the right of State Harbor Commissioners to collect tolls. STATEMENT OF THE CASE. This case involves the same points as in the case of the People vs S. P. R. R. Co., reported in the last number of the RECORD; the action being brought for tolls collected by defendants as lessees of the Southern Pacific Railroad Company of Block No. 43, in the city and county of San Francisco. Judgment of the Court below was affirmed. J. B. Lamar, attorney for plaintiff and appellant. [No. 6091-Decidea July 18th, 1878.] EUGENE G. SAMPSON, Plaintiff and Respondent. VS. RUEL STICKNEY and SILAS COOMBS, Defendants and Appellants. Appeal from Twenty Second District Court, Mendocino Go. JACKSON TEMPLE, Judge. ACTION Brought for the infraction of the covenants of a lease. STATEMENT OF THE CASE. On the 11th of June. 1873, plaintiff leased to defendants certain premises in Mendocino county, at a yearly rental of $400, which for the fourth being unpaid, suit was brought to recover the amount due. The demurrer of the defendant that the complaint did not state facts sufficient to constitute a cause of action, being overruled, the case went to trial, when the Court found that defendant had occupied the premises since the execution of the lease, and had not surrendered the same, and that plaintiff was entitled to recover the $400 claimed to be due as rent, which defendants had failed to pay. Judgment affirmed-Remittitur forthwith. Thomas B. Bond, attorney for plaintiff and respondent. McGarney and Caruthers, attorneys for defendants and appellants. Supreme Court of the United States. INDIANAPOLIS & ST. LOUIS R. R, CO. VS. JAS. L. VANCE, Collector of Edgar County et al. Appeal from the Circuit Court for the Southern District of Illinois. Upon the filing of the bill in this case by the Indianapolis and St. Louis Railroad Company, suing as a corporation organized under the laws of Indiana, against sundry County Tax Collectors in the State of Illinois, a temporary injunction was granted, restraining the defendants from levying on the property or taking any steps to collect taxes upon the capital stock of the complainant for the years 1873, 1874 and 1875, under or by virtue of any warrants in their hands for that purpose. The defendants, denying that there had been any assessments upon the capital stock of the complainant, insisted that that the taxes in question were due upon assessments rightfully made by the State Board of Equalization of Illinois upon the capital stock and franchises of an Illinois corporation, the St. Louis, Alton and Terre Haute Rail- road Company, over and above its tangible property, for so much of its main line and the Alton branch thereof as were leased to and operated in Illinois, by the Indianapolis and St. Louis Railroad Company, to whom defendants claimed the taxes in question were therefore properly charged. The cause by agreement of parties was submitted upon the pleadings and exhibits filed, and upon final hearing a decree was rendered dissolving the injunction and dismissing the bill. From that decree this appeal is prosecuted. The essential facts in the case are these: The Constitution of Illinois requires the General Assembly of that State to provide such revenue as may be needful, by levying a tax by valuation, so that every person and incorporation shall pay a tax in proportion to the value of his, her or its property-such valuation to be ascertained by some person or persons to be elected or appointed in such manner as the General Assembly shall direct. Persons or corporations owning or using franchises or priveleges are to be taxed in such manner as the General Assembly shall from time to time direct, the tax, however, to be uniform as to the class upon which it operates. In pursuance of the Constitution, the General Assembly, in the year 1872, passed a general revenue law providing for the assessment of property, and prescribing the mode for the collection of taxes. It contained specific directions for the assessment of the different kinds of property owned by frailroad companies, their visible and tangible property to be assessed under the heads of "railroad track," "rolling stock," etc. In reference to their capital stock, the statute provided that the "capital stock of all companies or associations," (other than banking associations organized under the general laws of the State,) "now or hereafter created under the laws of this State, shall be so valued by the State Board of Equalization as to ascertain and determine respectively the fair cash value of such capital stock, including the franchises, over and above the assessed value of the tangible property of such company or association"-that value to be ascertained under such rules and principles as the Board might deem equitable and just. The rule adopted by the State Board was this: To the market or fair cash value of the shares of capital stock and the market or fair cash value of the debt of the corporation, (excluding that created for current expenses,) and from this amount deduct the aggregate amount of the equalized or assessed valuation, as ascertained by the board, of all the tangible property of the corporation, the amount remaining to be taken as the fair cash value of the capital stock, including the franchise, which the board is required to assess against such corporation. At the anual meetings of the State Board held in each of the years 1873, 1874 and 1875 for the purpose of examining the abstracts of property assessed for taxation in the several counties, as returned to the Auditor of the State, and for the purpose also of equalizing assessments, the question arose as to the mode in which the capital stock of the St. Louis, Alton and Terre Haute Railroad Company should be assessed for taxation. The dfficulties which attended an intelligent discharge of that duty will be comprehended by a statement of the relations of that corporation to the complainant, On the 11th of September, 1867, the complainant, by a wriften contract of lease with the St. Louis, Alton and Terre Haute Railroad Company, acquired the right and assumed the duty of managing and carrying on for the period of ninetynine years, commencing January 1st, 1867, the business of the principal or main line of the latter, 189 miles in length, extending from Terre Haute, Ind., to East St. Louis, Ill., and also of the Alton branch, four miles in length, subject to certain prescribed terms and conditions. The tenth article of the lease is as follows: "The said party of the first part, (the complainant,) its successors, and assigns, shall and will at all times during the term aforesaid pay, or cause to be paid, any and all taxes, assessments, and imposts of of whatever kind which shall or may at any time during such term be charged, levied, assessed, or imposed upon the said main line of said railroad and the said Alton branch thereof, or upon either or any part of either of the said railroads or their appurtenances, or upon any business or transaction |