In Re Felton's Petition

TAYLOR, Justice.

Respondent acquired certain property in Latah county in 1955. June 13, 1955, he appeared before the board of commissioners asking relief from taxes for the years 1952 and 1953. July 7, 1955, respondent paid the taxes for the year 1952. July 8, 1955, he again appeared before the board with the request that the taxes for the years 1952, 1953, and 1954 be cancelled in part. The excerpt from the minutes of this meeting appearing in the record does not show whether the board was sitting as a board of commissioners or as a board of equalization. July 11, 1955, “The Board of County…