Stuart v. Board of Supervisors

Dissenting Opinion.

Smith, C. J.,

delivered a dissenting opinion.

I also am of the opinion that the decree of the court below should be affirmed, but my reason therefor is somewhat different from that of Judge Anderson. In order that my position may clearly appear, I will partially restate the case.

In 1940 the appellant’s land in Scott County was assessed for taxation in the manner provided by law. His bill of complaint alleges that the value placed on his land, when the assessment roll was finally approved by the board of supervisors, is too high; that he is without adequate relief at law; and…