Legal Opinion

Nevada-California Power Co. v. Hamilton

District Court, D. Nevada

Decided June 19, 1916No. Nos. A-31, A-32PublishedCited by 10 opinions

In Equity. Suits by the Nevada-Califomia Power Company, a corporation, against Joseph Hamilton, as Treasurer and ex officio Tax Receiver of the County of Esmeralda, and others, and against Nathaniel K. Eranklin, in his capacity as Treasurer and ex officio Tax Receiver of the County of Nye, and others.

1Opinion of the Court

FARRINGTON, District Judge.

June 24, 1914, the Nevada Tax Commission established the full cash value of plaintiff’s property within this state at $1,492,815. Sixty per cent, of this was taken for the purposes of taxation, making the assessed value $895,689. As between the interested counties, this amount was apportioned $328,689 to Nye and $565,000 to Esmeralda. Mr. Shaughnessy, chair'man of the Tax Commission, testifies that:

“In finding the said $1,492,815 as the full cash valuation of complainant’s property, and $895,689 for assessment purposes, the Commission took into account its…

2Cases cited82 opinions

  1. Smyth v. AmesSupreme Court of the United States · 1898
  2. Taylor v. SecorSupreme Court of the United States · 1876
  3. Reagan v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1894
  4. Smyth v. Ames; Smyth v. Smith; Smyth v. HigginsonSupreme Court of the United States · 1898
  5. In Re AyersSupreme Court of the United States · 1887

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3Cited by10 opinions

  1. Pierce v. GreenSupreme Court of Iowa · 1940
  2. Ex Parte WilliamsSupreme Court of the United States · 1928
  3. Floyd v. Manufacturers Light & Heat Co.Ohio Supreme Court · 1924
  4. Continental Nat. Bank of Salt Lake City v. NaylorUtah Supreme Court · 1919
  5. Pittsburg Silver Peak Gold Mining Co. v. Tax CommissionNevada Supreme Court · 1925

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