by John Marshall Harlan

“ The collector must, on the third Monday of March of each year, make an affidavit that the taxes not marked paid on the delinquent list have not been paid, and that he has been unable to discover any property belonging to, or in the possession of, the persons liable to pay the same, from which to collect them. It is only on such delinquent taxes that the 2 per cent. a month interest is collectible. ”

“ For each sum judgment is asked, with 5 per cent. penalty, interest on the taxes and penalty at the rate of 2 per cent. per month from December 26, 1880, and costs of advertising.
The complaint alleges that the taxes were duly assessed and levied upon 'forty-eight 88-100 miles of the roadway, road-bed, and rails of said defendant, assessed at ten thousand eight hundred dollars per mile;' upon its rolling stock, 'assessed at nineteen hundred and thirty-three 15-100 dollars per mile;' and upon its franchise, assessed at two thousand dollars per mile. ”

“ The Southern Pacific Railroad Company, Defendant. (No. 2,757.)
'It is hereby stipulated between the parties to the above-entitled action that for the fiscal year 1880-81 the principal of the tax claimed to be due by plaintiff from defendant, for state and county purposes, amounted to $13,394.88; that before judgment was entered herein in this court, from which judgment a writ of error has been taken, there had been paid on account of such taxes to the plaintiff herein, through its county officers, the sum of $4,932.40, leaving a balance due of $8,462.48, for which said sum judgment was taken. ”