Board of County Commissioners v. Lane

The opinion of the court was delivered by

Mason, J.:

Hannah Lane was a resident of Douglas county from 1898 to 1902. During that time she was the owner of certain mortgages which she did not include in her statements of taxable property made to the assessor, and upon which she paid no taxes. On . October 27, 1903, the county clerk, upon notice to her, undertook to charge her with a tax, on account of her ownership of such mortgages, for each of the years 1898, 1899, 1900, 1901, and 1902, the amounts being fixed by estimating the value by the usual methods and applying the rate for the…