In the Supreme Court of the State of California.

The petitioner filed, in the Supreme Court, its petition, setting forth its ownership of certain property situated aúd being, in the year 1866, in Placer County, consisting in part of forty and one half miles of railroad. That the same was of the value of four hundred and thirty-seven thousand five hundred and twenty-three dollars and twenty-one cents only; that petitioner, within the time in said year and in .the manner prescribed by law, listed said property at said valuation to the proper Assessor, who lawfully assessed the same at said valuation, of which assessment he made due and lawful return. That thereafter, in said year, the Board of Supervisors of said county, sitting as a Board of Equalization, after complaint made under oath that said valuation was too low, and that the true value thereof was one million two hundred and fifty thousand dollars; and after citation duly issued and served, the petitioner appeared and made answer to said complaint, among other things, denying the truth of said complaint, and further pleading that said Board had no power or jurisdiction to hear and determine the same. That thereupon, said Board examined divers witnesses at the request of the complainant and petitioner, who gave evidence of and concerning the .true value of said property. That, in the course of said trial, there was a large amount of evidence given in behalf of complainant which was wholly irrelevant, incompetent, and illegal, to all of which the petitioner at the time duly objected, and to its admission excepted. That, aside from said illegal evidence, there was no evidence given before said Board proving or tending to prove the truth of‘the matters averred in said complaint, but on the contrary, competent evidence was given proving the truth and correctness of said assessment. The petition contained a statement, alleged therein to be a true statement of all of said evidence. The petition further alleged, upon grounds therein set forth, that said Board had in fact no power or jurisdiction to hear, try, or determine the matters set forth in said complaint, and concluded with a prayer for a writ of certiorari to issue to said Board.

Thereupon, a writ was issued and directed to and commanding said Board to certify up to the Supreme Court for review, the said suit and proceedings, with all things touching the same, as fully and entirely as they remained before it, by whatever name the parties might have been called therein; also, the orders, process, judgments, proceedings, and evidence therein, annexed.

To this writ a return was, in due time, made by the Clerk of the Board, which contained, according to the certificate of said Clerk, a full, true, and correct transcript of the said records, and proceedings of and concerning the said suit and proceedings, with all things touching the same, as fully and entirely as the same remained before said Board; also, of all orders, process, judgments, proceedings, and evidence therein and thereto annexed, as fully as the same were and remained of record, and on file in the office of said Board and of said Clerk of the Board. The return, however, did not contain any evidence received by the Board, but disclosed the facts, that witnesses had been examined and evidence received from them by the Board, of and concerning the true value of said property, and the Board had decided and adjudged, as proven by said evidence, that the true value of said property-was greater than the said sum at which it had been assessed, and was of the true value of six hundred and eighty thousand five hundred and twenty-three dollars, to which latter sum it was fixed and equalized for the purposes of taxation in said year.

TJpon the coming in of said return, petitioner moved this Court, without any showing therefor other than said writ and return, for a further writ, requiring the certifying up of the evidence adduced to and received by the Board on which said judgments and orders of equalization had been made. The opinion of this Court is in decision of said motion.