State v. Holmes

Wilson, O. J.

This is a proceeding to enforce the payment of real etsate taxes including $627.16 as principal and interest on a judicial ditch assessment. Upon filing the delinquent tax list, appellant answered alleging the benefits to his 160-acre farm were assessed at $6,900 and asking that the assessment be declared void or reduced. The court found the assessment made August 13, 1915, to be $5,533.80 and that appellant made his payments for 5 years; that in the years 1918 and 1919 the water on this land, during the crop and growing seasons, stood upon substantially the same land as was…