Woods v. Lincoln Gas & Electric Light Co.

Letton, C.

This is a proceeding in error to review i^e judgment of the district court for Lancaster county in affirming the action of the city council of the city of Lincoln, sitting as a board of equalization, in assessing the value of the personal property of the Lincoln Gas & Electric Light Company for the year 1902. The manager of the company made a return to the assessor that the value of its personal property was $175,000. This ivas increased by the tax commissioner of the city to $300,000. Objections were filed to this assessment with the board of equalization and a hearing had thereon.…