State v. April Fool Gold Mining & Milling Co.
Nevada Supreme Court
Appeal from the Fourth Judicial District Court, Lincoln County; G. F. TciTbot, Judge. Action by the State of Nevada against The April Fool Gold Mining & Milling Company. From a judgment in favor of plaintiff, defendant appeals. The facts sufficiently appear in the opinion. I. Reassessments cannot be made without statutory authority. This principle is fundamental. We do not know of a case holding the contrary view.
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Appeal from the Fourth Judicial District Court, Lincoln County; G. F. TciTbot, Judge. Action by the State of Nevada against The April Fool Gold Mining & Milling Company. From a judgment in favor of plaintiff, defendant appeals. The facts sufficiently appear in the opinion. I. Reassessments cannot be made without statutory authority. This principle is fundamental. We do not know of a case holding the contrary view. We have concluded to examine the law on this subject and respectfully invite your attention to some of the authorities. (Perry County v. Pail-road Co., 58 Ala. 561; Cooley on…
1Opinion of the Court
By the Court,
Belknap, J.:
This is a suit for delinquent taxes upon the proceeds of defendant’s mines for the quarter j-ear ending September 30, 1898.
At the trial it was shown that the assessment was made upon the 21st day of April, 1900. Theretofore, and between the first day of October and November, 1898, defendant had furnished the assessor with a verified statement showing the gross yield of the mines and the expenses to be deducted therefrom, that the expenses, as so shown, exceeded the gross yield, and that there were no taxable proceeds to be assessed. The assessor entered the figures…
2Cases cited6 opinions
- Himmelmann v. CofranCalifornia Supreme Court · 1868
- People ex rel. Illinois Midland Railway Co. v. Supervisor of WaynesvilleIllinois Supreme Court · 1878
- State ex rel. Van Brown v. Van EverySupreme Court of Missouri · 1882
- Jones v. DuffyIndiana Supreme Court · 1889
- St. Louis Bridge & Tunnel Railroad v. People ex rel. BakerIllinois Supreme Court · 1889
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3Cited by2 opinions
- Tumulty v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
- Hunt v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939