State ex rel. Hallanan v. Rocke

POFEENBARGER, PRESIDENT :

■This proceeding by mandamus, at the instance of the State Tax Commissioner, against the assessor of Payette County, *426to compel the latter to perform duties devolved upon him by law, involves the question of the validity of certain provisions of Sec. 12 of Ch. 29 of the- Code, as amended by Ch. 152 of the Acts of 1921, and the sufficiency, of that part of the respondent’s return, which claims a state of facts, precluding the relief sought, in the event of failure of his contentions respecting the validity of the statute.

The statute involved requires valuation by the…