State Tax Commission v. Dick

OPINION OE THE COURT

RAYNOLDS, C. J.

This is an action brought by the district attorney of the Sixth judicial district within and for the county of Luna, under Code 1915, § 5475, and chapter 101, Laws 1919, on behalf of certain taxpayers alleging, error in their assessments. After a demurrer by the State Tax Commission was overruled and an answer filed, trial was had and the relief prayed for by 16 of the 21 petitioners in this qase was granted. From the decree below granting the relief in 7 of the 16 cases ths appeal is taken.

Appellant, the State Tax Commission, assigns as error the action of…