Jones v. County Commissioners of Seward County
Nebraska Supreme Court
Error to the district court for Seward county. Tried below before Post, J. The case is stated in the opinion. Under, the revenue statutes of this state the assessor does not fix the value upon all taxable property. The assessor values part and the owner part.
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Error to the district court for Seward county. Tried below before Post, J. The case is stated in the opinion. Under, the revenue statutes of this state the assessor does not fix the value upon all taxable property. The assessor values part and the owner part. The owner values his “ moneys and credits ” and “ stocks or shares in incorporated companies ” in every instance, except when the owner fails, neglects, or refuses to list, or to take the prescribed oath, then the assessor determines their value. General Statutes, Chap. 66, secs. 6, 11, 20 and 21. General Statutes, 899, Sec. 9. Town of…
1Opinion of the CourtGantt, J.
The plaintiff in error made out under oath, and returned to the assessor, on the 11th day of March, 1876, a statement or list of his taxable property. On the same day, without the knowledge of the plaintiff, the assessor made out another statement or valuation, consisting of “ moneys $1,000; mortgage securities $31,245; and corporation stocks $1,000.” And on'the 10th day of April, in the same year, he made out and delivered to the county clerk an assessment roll, in which was added to the statement of his taxable property made by plaintiff, the above sums, designated as “moneys and credits…
2Cited by3 opinions
- Jones v. Board of CommissionersNebraska Supreme Court · 1880
- Lynam v. AndersonNebraska Supreme Court · 1879
- Dixon County v. HalsteadNebraska Supreme Court · 1888