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DML:dk 6/4/54 TAXATION - PIPE LINES The mains and pipes of gas? and water com­panies, if in the lands of the company are real property, but as to their status when in streets ?or property belonging to others, t-he authorities are conflicting. \ 1. Conduits, flumes, pipe lines and machinery of water companies on company land and right of way have been held in California to constitute realty for the purposes of taxation, California Domestic Water,Co. V . County of Los Angeles, 10 C . A . 185 and a city ow'ned water system of pipes-under county streets is taxable by the County as an improvement on land, such property being held to be "fixtures", Pasadena v County of Los Angeles, 182 C . 171• In Trask v Moore, 24 C2 3^5, pip© lines connected to a water supply system$ $ $ lying in streets outside of the property where the pumping plants were located, said property having been sold pursuant to a trust deed, were held to be appurtenant to the real estate and hence passed to the purchaser at the sale. The reasoning of the QiOU 0T'— was that the pipe lines con­stituted an essential extension of the water system 73 C.J.S. Page l6l,