Majority
p. 119[No. 8,223. In Bank.] November 16, 1882. SAN FRANCISCO GASLIGHT COMPANY v. ANTONE SCHOTTLER et al.
Headnote
Taxation of Franchise of Corporation—Assessment — Bower of County Board of Equalization—Rules of Board of Equalization—Notice to Taxpayer—Constitution—Appearance is Waiver of Notice—Revenue—Writ of Review—Franchise—Corporation— San Francisco.—Upon the authority of Spring Valley Water Works v. Schottler et al., ante, 69, judgment affirmed.Appeal by the plaintiff from the judgment of the Superior Court of the City and County of San Francisco. Allen, J.
Application for a writ of review. The facts in this case are in all material respects similar to the case of Spring Valley Water Works v. Schottler et al., ante, 69. The proceedings before the Board of Equalization, in both cases, were heard together. After the decision a petition for a rehearing was presented and denied.
Clement, Osment & Clement, and W. T. Wallace, for Appellant.
John L. Love and W. C. Burnett, for Respondent.
Upon the authority of Spring Valley Water Works v. Schottler et al., No. 8,052 (opinion this day filed), ante, 69, and for the reasons given in the opinion, the judgment of the Court below is affirmed.
Morrison, C. J., did not participate.