Legal Opinion

State v. Central Pacific Railroad

Nevada Supreme Court

Decided July 15, 1892No. Nos. 1355 and 1358PublishedCited by 1 opinion

Cross Appeals from tbe District Court of tbe State of Nevada, Dander county. G. F. Talbot, District Judge. Tlie facts sufficiently appear in tbe opinion. I. Tbe eomplaint stands admitted as to everything except the reduction, and no proof was made or stipulated as to any other defense set up in tlie answer. The tax therefore on the land is admitted. The defendant failed to show that it was unsurveyed. II.

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Cross Appeals from tbe District Court of tbe State of Nevada, Dander county. G. F. Talbot, District Judge. Tlie facts sufficiently appear in tbe opinion. I. Tbe eomplaint stands admitted as to everything except the reduction, and no proof was made or stipulated as to any other defense set up in tlie answer. The tax therefore on the land is admitted. The defendant failed to show that it was unsurveyed. II. The board of county commissioners and the board of equalization are bodies of limited jurisdiction, and every step required by statute conferring jurisdiction must affirmatively appear,…

1Opinion of the Court

By the Court,

Murphy, J.:

The question as to the right of the state to assess the lands granted to the Central Pacific Railroad Company by the government was passed upon in the appeals Nos. 1353 and 135(5 (21 Nev. 247), and upon the authority of these cases the judgment and orders appealed from are affirmed.

It appears from the agreed statement of facts, that the assessor assessed the railroad for the year 1890 at fourteen thousand dollars per mile, and the surveyed lands at fifty cents per acre. That the board of equalization met on the 15th day of September. There being no business before…

2Cited by1 opinion

  1. Matador Land & Cattle Co. v. County of CusterMontana Supreme Court · 1903

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