25:T410,

Certiorari to the Board of Supervisors of Placer County, sitting as a Board for the Equalization of Taxes.

The Central Pacific Railroad of California, starting from Sacramento on its way east, passes through the County of Placer. The Treasurer of the company, in the spring of 1866, reported to the Assessor of Placer County forty and a half miles of railroad in said county liable to taxation, and estimated its value at six thousand dollars per mile, making a total value of two hundred and forty-three thousand dollars. The Assessor assessed the road at that amount. On the complaint of the District Attorney, the Board for the Equalization of Taxes raised the tax to six hundred and seven thousand five hundred dollars. The railroad company appeared by its attorneys before the Board on the proceeding to equalize the tax, and a large amount of evidence was taken. The same was not taken down or preserved. The Clerk in his return did not embody the evidence.

The other facts are stated in the opinion of the Court.

26:T42d,

Return to Writ of Certiorari.—A Clerk of the Board for the Equalization of Taxes, in answer to a writ of certiorari requiring the Board to certify the proceedings had before them in relation to equalizing the value of property, can return only a transcript of such documents, orders, etc., as remain of record or on file in his office. It is not made the Clerk’s duty to take down or preserve the evidence.

Idem.—If the Board for the Equalization of Taxes do not take down and preserve the evidence in a matter of equalization of a tax, and have the same filed with their Clerk, the evidence cannot be certified by,the Clerk in his return to a writ of certiorari.

Evidence before Board of Equalization.—The statute does not require the Board of Equalization to take down or preserve the evidence taken before them, nor does it make any provision for settling a statement of a trial before them, or a bill of exceptions taken during its progress; but doubtless some mode might be adopted to authenticate the evidence when required on appeal.