Spring Valley Water Co. v. County of Alameda

This is an appeal by defendant from a judgment of the superior court in favor of plaintiff corporation.

The purpose of the action was to have it judicially determined that certain assessments on water rights theretofore made by the assessor of Alameda County were and are void.

The appeal is upon the judgment-roll alone.

The main question concerns the validity of certain taxes assessed against property of the plaintiff corporation.

As the record here consists only of the judgment-roll, we must take the statement of facts as the same appears in the findings of the trial court.

Plaintiff is a corporation legally organized and existing for the purpose of supplying water to the city and county of San Francisco and its inhabitants. The defendant, County of Alameda, is a political subdivision and public corporation of the state of California, to wit, a county. The Alameda County water district, Niles sanitary district, and Decoto fire district are districts organized and existing under the laws of the state of California providing for the organization of county water districts, sanitary districts, and fire districts respectively. All of the districts named are situated in Alameda…