Phillips v. Board of County Commissioners

Phillips appealed to the district court from a decision of the county assessor which overruled his objections to an assessment of his land. The court struck out his complaint and dismissed his appeal, which is the error here complained of.

It is objected that at the time of the assessment, and of the objections thereto before the assessor, the land in question was the property of the Waite Phillips Company, a corporation, and the objections were made in its name and so was the notice of appeal which was given to the clerk of the county commissioners; but at the time of the first proceeding in…