Mandelbaum v. People
Supreme Court of the United States
Error to the Supreme Court of the Territory of Nevada. The suit was brought by the Territory against Mandelbaum and Klauber, in a District Court, to recover from them the amount of certain taxes, which the county assessor had assessed, upon property alleged to be theirs, to wit: upon goods in a store in Carson City, of the assessed value of $70,000; upon twenty tons of hay, at. $800; upon goods in store at Kinkcad & Harrington’s, at $6500; upon timber for a barn, at $600;…
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Error to the Supreme Court of the Territory of Nevada. The suit was brought by the Territory against Mandelbaum and Klauber, in a District Court, to recover from them the amount of certain taxes, which the county assessor had assessed, upon property alleged to be theirs, to wit: upon goods in a store in Carson City, of the assessed value of $70,000; upon twenty tons of hay, at. $800; upon goods in store at Kinkcad & Harrington’s, at $6500; upon timber for a barn, at $600; and upon one hundred tons of hay in Mr. Ormsby.’s storehouse, at $4000, the property of the defendants — the whole…
1Opinion of the CourtJustice Nelson
It will be seen by reference to the statutes of the Territory of the 29th November, 1861, that the assessor is only authorized to make subsequent assessments upon the property of a citizen or inhabitant, which was-,subject to taxation at a regular or annual assessment, and had escaped the tax from mistake, or otherwise, and which is a very common provision in every system of taxation. And, if this was the question presented to the court below, upon the pleadings or proofs, there could be no doubt as to the correctness of the decision. But the question presented by the answer was not one of…
2Cases cited1 opinion
- Hozey v. BuchananSupreme Court of the United States · 1842
3Cited by1 opinion
- Mandelbaum v. The PeopleSupreme Court of the United States · 1869