Legal Opinion

State ex rel. Thompson v. Board of Equalization

Nevada Supreme Court

Decided October 15, 1871PublishedCited by 8 opinions

Certiorari from the Supreme Court to the Board of Equaliza tion of Washoe County. Prom the affidavit of the relator, it appears that the effect of the action of the board complained of was to reduce the amount of taxes to be paid by the Central Pacific Railroad Company in that county from $28,723.31 to $14,055.25. The facts material to the decision are fully stated in the opinion.

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Certiorari from the Supreme Court to the Board of Equaliza tion of Washoe County. Prom the affidavit of the relator, it appears that the effect of the action of the board complained of was to reduce the amount of taxes to be paid by the Central Pacific Railroad Company in that county from $28,723.31 to $14,055.25. The facts material to the decision are fully stated in the opinion. I. The fact upon which the jurisdiction of the board of equalization depended, was the making of a statement by the company. II. It is admitted that the evidence, so far as the same relates to jurisdictional facts,…

1Opinion of the Court

*87By the Court,

Lewis, C. J.:

It appears by the petition in this proceeding, that on the ninth day of August, a. d. 1870, William Thompson, the assessor of the county of Washoe, made demand upon the Central Pacific Railroad Company for a statement of its taxable property within his county; and required the same to be furnished within fifteen days from the date of the demand. The assessor having received no statement which in his opinion conformed to the requirements of' the statute within the time designated, proceeded on the seventh day of September to assess the property of the company, upon…

2Cases cited2 opinions

  1. People ex rel. Whitney v. Board of Delegates of San Francisco Fire DepartmentCalifornia Supreme Court · 1860
  2. State v. Board of County CommissionersNevada Supreme Court · 1869

3Cited by8 opinions

  1. Gill v. Dept. of Wildlife ConservationMississippi Supreme Court · 1990
  2. Carson Ready Mix, Inc. v. First National BankNevada Supreme Court · 1981
  3. Stephenson v. StateIndiana Supreme Court · 1932
  4. State v. Central Pacific RailroadNevada Supreme Court · 1875
  5. Jacksonville Street Railroad v. WaltonSupreme Court of Florida · 1900

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