Board of County Commissioners v. State Commission of Revenue & Taxation

*459The opinion of the court was delivered by

Allen, J.:

This is an original proceeding in mandamus to compel defendants, the state commission of revenue and taxation, to hear and determine the applications of plaintiffs for authority to make emergency levies for general or maintenance expenses as required by law. The case is before us on a motion to quash the writ.

The plaintiffs, the boards of county commissioners of the several counties, in their petition allege:

“That heretofore each of said plaintiffs adopted a resolution certifying that, in the opinion of each respective board, the rates of…