BOYD MOTOR COMPANY v. County of Box Butte

Plaintiff appealed from an order of the county board of equalization of Box Butte County raising the valuation of a stock of automobiles, returned by it in the amount of $9,495.17, to the sum of $14,390 in order to conform to the valuation of motor vehicles as deter- . mined, by the State Board of Equalization and Assessment. The County of Box Butte demurred to the peti tion. The trial court overruled the demurrer and, when the county stood on its demurrer,. entered judgment in favor of the appellee in accordance with the prayer of the petition. The county appeals.

The petition alleges that…