Calexico

This is an appeal by the plaintiff from a judgment against it in an action to have certain taxes assessed against its property declared void, and for general relief. The trial was had upon an agreed statement of facts as follows:

[1] These facts, we think, make the present case closely analogous to the case of Low v. Austin, 13 Wall. 29 , [ 20 L. Ed. 517 ]. "This was a California case which was carried to the United States supreme court on a writ of error, the contention there being the same as the contention here, i. e., that goods imported from a foreign country are not subject to state taxation while remaining in the original packages, unbroken and unsold in the hands of the importer, whether the tax be imposed upon the goods as imports, or upon the goods as part of the general property of the citizens of the state which is subject to an ad valorem tax.

In the present case, the respondent contends, as was done in the Low case, that the goods have become a part of the general property of the state and are subject to ad valorem taxes; that they are stored with goods grown in the United States, and therefore have become mingled with such goods and are subject to the same taxes,…