Citizens National Bank v. Board of County Commissioners

The opinion of the court was delivered by

Porter, J.:

This action was brought to restrain the collection of a portion of the taxes levied against the personal property of the plaintiffs for the year 1907. The court rendered judgment permanently' enjoining the collection of so much of the taxes as were adjudged to be invalid. The defendants appeal.

The petition alleged that real estate in Lyon county for the year 1907 was assessed at twenty-five per cent of its cash value — that being the valuation placed thereon in the year 1906, which, under the law, remained the same for two years — while…