Salmer v. Board of Com'rs

This appeal is from a judgment rendered for plaintiff in a certiorari proceeding instituted to annul the assessment and avoid all payment of taxes laid by defendants, a county board of equalization, upon his moneys and credits, for the year *3081904, no part of which had been subjected to taxation for that year. The facts are disputed, and, SO' far as essential to any question of law presented, may be stated thus: At the proper time the assessor for the city of Vermilion, of which plaintiff was a resident, assessed his personal property at $50, but wholly neglected to assess his taxable…