Legal Opinion

State v. Central Pacific Railroad

Nevada Supreme Court

Decided October 15, 1871PublishedCited by 11 opinions

Appeal from the District Court of the Third Judicial District, Washoe County. This was an action against the Central Pacific Railroad Company and its real estate in Washoe County, to recover $16,402.50 alleged to be due for taxes for the year 1869, and ten per cent, thereon as damages for non-payment.

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Appeal from the District Court of the Third Judicial District, Washoe County. This was an action against the Central Pacific Railroad Company and its real estate in Washoe County, to recover $16,402.50 alleged to be due for taxes for the year 1869, and ten per cent, thereon as damages for non-payment. The valuation of the property of the company was the same referred to and involved in the case of The State v. Commissioners of Washoe County, 5 Nev. 317. I. Fraud in the assessment is one of the defenses allowed by the statutes of this state in actions of this character. Under this provision,…

1Opinion of the Court

By the Court,

Lewis, C. J.

The state filed a complaint, in the usual statutory form, against the defendant, for the recovery of a tax due and unpaid for the year 1869. The defendant’s answer was demurred to, and the demurrer sustained. A supplemental answer was also filed, and after-wards an amended answer, which was also demurred to, and the demurrer sustained; and upon refusal to amend, judgment was rendered for the state, from which defendant appeals.

The grounds taken by the demurrer are: first, that the facts relied on in the answer are not alleged with sufficient certainty; and secondly,…

2Cited by11 opinions

  1. Andrews v. King CountyWashington Supreme Court · 1890
  2. Southern Pac. R.R. v. DufourCalifornia Supreme Court · 1892
  3. State v. Central Pacific RailroadNevada Supreme Court · 1875
  4. State ex rel. State Board of Equalization v. BartaNevada Supreme Court · 2008
  5. St. Louis-S. F. Ry. Co. v. StuckwishSupreme Court of Oklahoma · 1929

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