Barnes v. Woodbury
Nevada Supreme Court
Appeal from the District Court of the Sixth Judicial District, Eureka County*. The facts are stated in the opinion. By a fair construction o-f these sections (2 Comp. L. 3130, 3132-3), it would seem that if a resident of Eureka county should permit his property to remain in the county of White Pine, between the first Monday in April and the first Monday of September, the assessing season, that the tax thereon for such year would rightfully belong to White Pine county.
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Appeal from the District Court of the Sixth Judicial District, Eureka County*. The facts are stated in the opinion. By a fair construction o-f these sections (2 Comp. L. 3130, 3132-3), it would seem that if a resident of Eureka county should permit his property to remain in the county of White Pine, between the first Monday in April and the first Monday of September, the assessing season, that the tax thereon for such year would rightfully belong to White Pine county. In support of this view we cite: People v. Holladay, 25 Cal. 301; People v. Niles, 35 Cal. 282. The property in conti-oversy…
1Opinion of the Court
By the Court,
Hawley, C. J.:
Eleven hundred head of cattle were assessed to and the tax thereon paid by respondent in Eureka county and in White Pine county. He brought this, suit against the assessor of White Pine county to recover the amount of taxes,'paid under protest, upon the assessment of the property in White Pine county.
The court overruled a demurrer interposed by appellant and rendered judgment in favor of respondent.
This appeal presents the single question whether, upon the facts alleged in the complaint, the cattle were taxable in White Pine county.
Under the revenue law of this…
2Cases cited5 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Morgan v. ParhamSupreme Court of the United States · 1873
- Mayor of Mobile v. BaldwinSupreme Court of Alabama · 1876
- United States v. HowellSupreme Court of the United States · 1871
- Conley v. ChedicNevada Supreme Court · 1872
3Cited by10 opinions
- Trammell v. ConnorSupreme Court of Alabama · 1890
- Whitmore v. McGregorNevada Supreme Court · 1890
- Nevada-California Power Co. v. HamiltonDistrict Court, D. Nevada · 1916
- Robinson v. LongleyNevada Supreme Court · 1883
- Rosasco v. County of TuolumneCalifornia Supreme Court · 1904
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