Hoagland v. Merrick County

Good, C.

George A. Iloagland appealed from an order of the board of equalization of Merrick County refusing to allow an item of alleged indebtedness as an offset against the items of credits in his assessment roll. In the district court a general demurrer was sustained to his petition, and his action dismissed. From this judgment he has appealed to this court.

In his petition the appellant alleged that he was engaged in the wholesale and retail lumber business in Omaha, and that he owned a branch lumber yard at Central City, in Merrick county, the business at that point being in charge of an…