Hughes Electric Co. v. County of Burleigh

In the year 1919, .the assessor of the taxing district of the city of Bismarck, North Dakota, assessed the personal property of the Hughes Electric Light Company at $162,170, which assessment was approved by the city board of review without change. There after tbe city auditor witbin tbe statutory period delivered to tbe county auditor, tbe assessment rolls of said city for tbe year 1919, showing tbe taxable property witbin said city, and included therein tbe personal property of the Hughes Electric Light Co. for said year in the sum of $162,110.

On August 6, 1919, tbe board of county…