State v. Omaha Country Club

Jackson, C.

The facts are involved, and an extended statement is necessary to a correct understanding of the issue.

In 1896 Connell, being the owner of a fifty-two acre tract of land in Douglas county, obtained a decree in an original action in the district court reducing the valuation for the purpose of assessment from $5,200 to $5,000. The decree provided: “That the county treasurer shall correct upon the books of his office the assessed valuation of the real estate set forth in said decree for the years 1892, 1893 and 1894, so as to correspond with the valuation herein specified, and that…