County of Colusa v. County of Glenn

The county of Colusa brought this action against the county of Glenn to recover the sum of $1,622.72. The defendant demurred to the complaint, the demurrer was sustained, and the plaintiff having declined to amend, judgment thereon was rendered against the plaintiff, and this appeal is from said judgment.

The complaint alleges that the county of Glenn was formed out of a portion of the territory of Colusa county, under an act of the legislature approved March 11,1891; that in the years 1885, 1886, and 1887, the state board of equalization assessed the Northern Railway Company upon 62.81 miles of its railway then in the county' of Colusa; that the auditor of Colusa county entered the assessment made by the board of equalization upon the assessment-roll of said county in each of said years; that the amount of the taxes so assessed and due to the plaintiff for each of said years were as follows: For 1885, $4,050; for 1886, $3,969.60; and for 1887, $3,728.40; and that the whole of said sums were due, owing, and unpaid from said railway company to the plaintiff at the time the defendant county was organized; that in the year 1894 said railway company paid into the state treasury, on…