Board of County Commissioners v. French

The opinion of the court was delivered by

Dawson, J.:

Plaintiff invokes our original jurisdiction in mandamus to require the state auditor and state treasurer to give credit to Clay county for the state’s share of uncollected taxes on personal property, as shown by the statutory certificate certified by the plaintiff board and attested by the county clerk.

The case for our decision is formulated by the pleadings and an agreed statement of facts.

It appears that in the year 1930 there was a substantial amount of unpaid personal-property taxes in Clay county. Tax warrants were issued and returned…