State v. Nev. Cent. R. R. Co.

The facts sufficiently appear in the opinion. This is an action for taxes assessed against defendant for the year 1900. Plaintiff recovered judgment for the full amount claimed, together with penalties, etc. Defendant appeals.

Error is assigned upon the introduction in evidence of the delinquent list, upon the ground that it was not certified to by the auditor.

Section 1106, Comp. Laws, provides: "On the first Monday in December the ex officio tax receiver, at the close of his official business on that day, shall enter upon the assessment roll a statement that he has made a levy upon all the…