Farmers Co-operative Creamery & Supply Co. v. McDonald

Action to set aside an increased assessment made by tbe county board of equalization of Douglas county and to enjoin tbe collection of a tax based thereon. A demurrer to the petition was overruled. The defendant stood upon the demurrer. Judgment was rendered as prayed. De-. fendants appeal.

In substance, the petition alleges that in 1913 the county assessor valued and assessed the personal property of plaintiff for that year at $22,550. That the board of equalization met on June 10, 1913, for the purpose of equalizing valuations, and that on July 1, 1913, the board raised the valuation of the…