In re Richardson

Decision op

Judd, J.

The Civil Code, which was enacted in 1859, contains a provision, in section 492, that when a. tax-payer (who has been called upon or notified by the tax assessor) declines or refuses to give a list of his property subject to taxation, the said assessor “may make such list according to the best information within his reach, and the same shall be binding upon all persons interested.” This section was amended in 1874, providing for one assessor in place of two, but making no other change.

In 1860, the Legislature provided for appeals, from assessments. Section 9 of this act…