Legal Opinion

State ex rel. Reno School District No. 10 v. Board of County Commissioners

Nevada Supreme Court

Decided April 15, 1915No. 2174Published

Original proceeding in mandamus to compel the respondent to levy a tax for certain school purposes. The provision of section 3618, Revised Laws of Nevada, requiring the county commissioners to fix the rate of county taxes on or before the first Monday of March each year, is directory.

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Original proceeding in mandamus to compel the respondent to levy a tax for certain school purposes. The provision of section 3618, Revised Laws of Nevada, requiring the county commissioners to fix the rate of county taxes on or before the first Monday of March each year, is directory. (1 Cooley on Taxation, 3d ed. 486, and note 2, p. 487; Wingate v. Ketner, 35 Pac. 591; Sharpe v. Engle, 39 Pac. 384; School Dist. v. Board, 122 Pac. 520; Walker v. Edmons, 47 Atl. 867; Coles County v. Allison, 23 111. 383; Tuohyv. Chase, 30 Cal. 525; Odd Fellows Bankv. Quillen, 11 Nev. 109.) Where a statute…

1Opinion of the Court

By the Court,

McCarran, J.:

This is an original proceeding in mandamus, instituted by relator to compel respondent to levy a tax against the taxable property in Washoe County, in compliance with an act of the legislature of 1915, entitled "An act to authorize county commissioners in counties not having high schools, to aid district high schools under certain conditions, and other matters properly connected therewith, ” approved March 9, 1915 (Stats. 1915, c. 78), which act is in part as follows:

"Section 1. In any county in which no county high school is located, the county commissioners shall…

2Cases cited1 opinion

  1. State ex rel. Nevada Tax Commission v. BoerlinNevada Supreme Court · 1914

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