Richley v. Moop

This case is before us on certified questions, and the facts stated are taken from the certificate. The suit was instituted by the appellee, Moor, against R.D. Richey and W.H. Pelphrey, appellants, Tax Collector and County Attorney, respectively, of El Paso County.

On January 1, 1917, Moor owned eight separate and distinct tracts of land situated in said county, which, for convenience, are designated by numbers in this opinion. These tracts were listed on the same assessment sheet, but each tract was separately rendered and valued.

For the year 1917, State and County taxes were levied against…