State v. Trask

Dibelíd, J.

TMs is an application for judgment against lands in Millé Lacs county for taxes delinquent for the years 1921 and 1922. The court found the values and directed judgment. There were two proceedings, one for each of the years stated, tried- together. The defendant appeals from the orders denying his motions for a new trial.

The defendant claims that there was an overvaluation and he invokes G. S. 1923, § 2120, which makes it a defense to the application for judgment that the land “has been assessed and taxed at a valuation greater than its real and actual value.” If overvalued the…