Sommerville v. Board of County Commissioners

Rait, District Judge.

The appellant, as a taxpayer, made complaint to the board of equalization of Douglas county respecting the assessment of appellee life insurance companies. His complaint was dismissed, and he attempted an appeal to the district court, where demurrers to his petition were sustained, and, following these rulings, the matter is brought to this court.

Appellant’s complaint is as follows:

“The Honorable Board of Equalization of Douglas county, Nebraska.

“Omaha, Nebraska, June 9, 1925.

“Sirs:— The undersigned, a citizen-taxpayer of Nebraska, hereby respectfully informs your…