Board of County Commissioners v. Davis

The opinion of the court was delivered by

Burch, J.:

The action is one of mandamus against the state auditor to compel him to credit Kearny county with the sum of $5008.07, the amount of state taxes charged against it for the years 1888-1905, inclusive, *859and uncollected on sales of land for delinquent taxes. The object is to relieve the county from liability for such taxes on the certificate of the county commissioners and the county clerk that the sum stated is the proper proportion of state taxes remaining uncollected upon compromised tax sales. (Laws 1911, ch. 328.)

The liability of a county…