Legal Opinion

State v. Ernst & Esser

Nevada Supreme Court

Decided April 5, 1901No. 1597PublishedCited by 2 opinions

Appeal from tlie Third Judicial District Court, Nye County; A. L. Fitzge-rald, Judge. Action by the State against Ernst & Esser, and others, for delinquent taxes. From a judgment in favor of plaintiff and from an order denying a new trial, defendants appeal. The facts sufficiently appear in the opinion.

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Appeal from tlie Third Judicial District Court, Nye County; A. L. Fitzge-rald, Judge. Action by the State against Ernst & Esser, and others, for delinquent taxes. From a judgment in favor of plaintiff and from an order denying a new trial, defendants appeal. The facts sufficiently appear in the opinion. I. The action of the board of equalization in adding the names of "The Monitor Land and Live Stock Company and M. S. Eisner” to the name of Ernst & Esser upon the assessment roll rendered the assessment invalid. It certainly was invalid as to all additions made by the board of equalization.…

1Opinion of the Court

The facts sufficiently appear in the opinion. This is the statutory form of action to recover a judgment for taxes alleged to be delinquent in Nye county for the year 1897. The verdict of the jury and the judgment of the court were for the respondent. This appeal was taken from the judgment and from the order denying the motion for a new trial. A great number of errors have been assigned, but it is necessary to consider and determine one only, and that one presents the question of the validity of the action of the board of county commissioners of said county acting as a board of equalization,…

2Cases cited14 opinions

  1. Grimm v. O'ConnellCalifornia Supreme Court · 1880
  2. Kelsey v. AbbottCalifornia Supreme Court · 1859
  3. State v. Board of County CommissionersNevada Supreme Court · 1869
  4. Hearst v. EgglestoneCalifornia Supreme Court · 1880
  5. Grotefend v. UltzCalifornia Supreme Court · 1879

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3Cited by2 opinions

  1. Hart v. SmithIndiana Supreme Court · 1902
  2. Woodbine Savings Bank v. TylerSupreme Court of Iowa · 1917

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