Feltham v. Board of Commissioners
Idaho Supreme Court
APPEAL from District’ Court in and for Washington County. Honorable George H. Stewart, Judge. From an order made by the board of equalization directing the assessment of the capital stock of the Washington County Abstract Company against the stockholders thereof the stockholders appealed to the district court. The district court ordered the assessment canceled, and directed that the property (abstract-books) of the corporation be assessed to the corporation.
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APPEAL from District’ Court in and for Washington County. Honorable George H. Stewart, Judge. From an order made by the board of equalization directing the assessment of the capital stock of the Washington County Abstract Company against the stockholders thereof the stockholders appealed to the district court. The district court ordered the assessment canceled, and directed that the property (abstract-books) of the corporation be assessed to the corporation. From the judgment of the district court the abstract company appealed. The district court has not original jurisdiction over the matter…
1Opinion of the Court
AILSHIE, J. —
This appeal is prosecuted by the Washington County Abstract Company, Limited, a corporation organized and existing under the laws of this state. On the eighteenth day of July, 1903, the appellant, through its attorney,, appeared before the board of commissioners of Washington county, then sitting as a board of equalization, and made application to the board to strike from the assessment-roll of the-county for the year 1903 the assessment of the abstract-books belonging to the appellant and assessed at the sum of $1,000. After a hearing the board granted the petition and ordered…
2Cases cited2 opinions
- Olympia Water Works v. Thurston CountyWashington Supreme Court · 1896
- General Custer Mining Co. v. Van CampIdaho Supreme Court · 1884
3Cited by10 opinions
- Fenton v. Board of County CommissionersIdaho Supreme Court · 1911
- Blomquist v. Board of County CommissionersIdaho Supreme Court · 1913
- Northwest Light & Water Co. v. AlexanderIdaho Supreme Court · 1916
- Utah Oil Refining Co. v. HendrixIdaho Supreme Court · 1952
- State v. CallowayIdaho Supreme Court · 1906
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