Merchandise of Hover Motors, Inc. v. Hover Motors, Inc.

On motion to dismiss the writ of error, three grounds are urged: (1) That this court is without jurisdiction to review the judgment of the district court, in that it was rendered in a special proceeding in connection with which the statute contains no provision for appeal to, or review on error by, this court; (2) that the decision of the assessor from which appeal was taken in this case was predicated upon the asserted unconstitutionality of the statute directing his action; that the assessor was without authority to pass upon the constitutionality of the statute; that the jurisdiction both…