Board of County Commissioners v. Heath

Heath, petitioner below, obtained a peremptory mandamus against the county commissioners of Adams county, the directors of the North Denver Irrigation District and the assessor and treasurer of Adams county, requiring the levy and collection of certain taxes upon lands within the irrigation district to pay district bonds held by him.

For simplicity we shall refer to Heath alone as petitioner and defendant in error. Both sides ask us to determine the case upon motion for supersedeas, full briefs having been filed.

The judgment must be reversed. The essential facts are as follows: (We give all…