Board of County Commissioners v. Schmidt
Nevada Supreme Court
Appeal from the Fifth Judicial District Court, Nye County; Mark R. Averill, Judge. Action by the Board of Commissioners of Nye County, acting for the use and benefit of the inhabitants of the town of Tonopah, against Henry Schmidt and another, copartners doing business under the firm name and style of The Tonopah Hardware Company.
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Appeal from the Fifth Judicial District Court, Nye County; Mark R. Averill, Judge. Action by the Board of Commissioners of Nye County, acting for the use and benefit of the inhabitants of the town of Tonopah, against Henry Schmidt and another, copartners doing business under the firm name and style of The Tonopah Hardware Company. From a judgment and order for defendants, plaintiff appeals. [Petition for rehearing pending.] Statutes are to be construed, if possible, so as to give effect to every word, clause, and sentence. In construing the statutes, reference may properly be had to extrinsic…
1Opinion of the Court
By the Court,
McCarran, J.:
This action involves the imposition of a license tax upon the business of respondent, to wit, retail hardware, in the town of Tonopah, Nye County, Nevada. The appellant herein, the board of county commissioners of Nye County, acting as a board of town commissioners for the town of Tonopah, brought suit to collect a license tax on the business conducted by respondent, under an act of the legislature of 1881 entitled “An act providing for the government of the towns and cities of this state.” Subdivision 9 of section 1 of the act as originally passed in 1881 invested…
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