Legal Opinion
Pittsburg Silver Peak Gold Mining Co. v. Tax Commission
Nevada Supreme Court
Decided April 30, 1925No. 2628PublishedCited by 6 opinions
1Opinion of the Court
Rule in this class of cases is that judgment of state board empowered to fix valuation for taxation cannot be set aside by testimony of witnesses that valuation was other than that fixed, where there is no evidence of fraud or gross error. R.R. Co. v. Backus, 154 U.S. 421; W.U. Tel. Co. v. Trapp, 186 Fed. 114; Adams Exp. Co. v. Ohio, 165 U.S. 194; C.B. Q. v. Babcock,204 U.S. 585.
Board's judgment is not open to collateral attack. State v. W.F. Co., 38 Nev. 515; Marsh v. Arizona, 41 L.Ed. 567.
In McLeod v. Receveur, 71 Fed. 455, court gave same faith and credit to judgment of board as it would…
2Cases cited17 opinions
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Chicago, Burlington & Quincy Railway Co. v. BabcockSupreme Court of the United States · 1907
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- Nevada Tax Commission v. Southwest Gas Corp.Nevada Supreme Court · 1972
- State v. Tonopah Extension Mining Co.Nevada Supreme Court · 1926
- Mineral County v. State, Board of EqualizationNevada Supreme Court · 2005
- Mineral County v. State, Board of EqualizationNevada Supreme Court · 2005
1 more not listed; retrieve them via the Exa API.