Rhoads v. Cushman

The only question in this case is, after the State Board of Equalization of assessments, under the act of the 21st of December, 1872, being “an act to provide for a uniform assessment of property, and-for the collection and return of taxes thereon,” Acts of Special Session 1872, page 57, has fixed the rate of taxation in each county, can the circuit court of a county, or of each county, control, reduce, or enlarge the amount of the assessments of the State Board of Equalization, where the board was properly constituted, and where no fraud, but only a mere mistake, is charged, on the complaint…