Mahoney v. Sherman

In 1927 -defendant was township assessor for Mount Vernon township in Davison county; in that year he liste'd for assessment and taxation 80 acres of land known in the record as the Forbes’ land. The Forbes’ land consisted of three quarter sections in Aurora county and the 80 acres in question adjoining, but across the county line in Davison county. The 80 acres were sowed to oats by plaintiffs in the year 1927. At the time the assessor listed the land for taxation, he failed and neglected to list the crop for state hail insurance. In July, 1927, the oats crop was totally destroyed by hail.…