State v. Wood

Appellee is charged in the indictment with having committed perjury, in that he swore falsely in a matter pending before the county board of equalization.

The principal grounds upon which the indictment was quashed by the court below, as we learn from the briefs of counsel, are: First. That neither the president of the board of equalization, nor any other member of that board, had or has any authority to administer oaths; and, Second. That the board of equalization, at the time the oath was administered, was not engaged in the discharge of any of its statutory duties, and had no authority to…