State Tax Commission v. Powers & Scroggins

OPINION OP THE COURT

BRATTON, J.

On September 30, 1921, the appellee, Powers & Scroggins, presented its petition to tbe district attorney of tbe Seventh judicial district in which it set forth that during the years 1918, 1919, and 1920 it was assessed in Valencia county taxes upon 42 head of cattle, and that in fact it had no cattle in said county during said years, and prayed a cancellation of such taxes. This petition was approved by the district attorney, and presented to the court. Thereupon the State Tax Commission appeared by its special counsel, and moved to dismiss the petition because…