97 P. 25 | Cal. | 1908
This is an appeal taken by the defendant to this court from a judgment of the superior court against him for the sum of three hundred and fifty dollars. The action was for the recovery of that sum alleged to be due to plaintiff from the defendant upon an assessment made by the plaintiff upon its paid up capital stock, the plaintiff being a private corporation, with all its stock fully paid up, and the defendant one of its stockholders. The complaint demanded judgment for the sum of three hundred and fifty dollars only.
The constitution gives this court appellate jurisdiction in all cases at law in which the demand exclusive of interest, amounts to two thousand dollars, or more, or which involve "the legality of any tax, impost, assessment, toll, or municipal fine." It also gives appellate jurisdiction to the district court of appeal of all cases on appeal from the superior court where the demand, exclusive of interest, amounts to three hundred dollars and does not amount to two thousand dollars. (Const. art. VI, sec. 4.) The word "assessment" in the clause just quoted refers to assessments relating to public taxation or to raise funds for local public improvements, and it does not include assessments *98
or calls made by a private corporation to collect subscriptions to its capital stock or to compel its stockholders to contribute to its treasury additional sums in proportion to their ownership of paid up stock. Section 5 of article VI confers original jurisdiction on the superior court of all cases at law involving "the legality of any tax, impost, assessment, toll, or municipal fine." In Arroyo D. W. Co. v. Superior Court,
It is ordered that the cause be transferred to the district court of appeal of the second district for consideration and decision.
Sloss, J., and Angellotti, J., concurred. *99