Legal Opinion

People ex rel. Thomas v. Scott

Supreme Court of Colorado

Decided December 15, 1886PublishedCited by 11 opinions

This is an original proceeding instituted in the supreme court for a writ of mandamus to compel the county-clerk of Arapahoe, county to extend on the tax list of said county, for the year 1886, certain taxes in conformity with a notice sent him by the state auditor.

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This is an original proceeding instituted in the supreme court for a writ of mandamus to compel the county-clerk of Arapahoe, county to extend on the tax list of said county, for the year 1886, certain taxes in conformity with a notice sent him by the state auditor. The petition is presented by the attorney-general, and states as grounds of application: “ That on the 16th day of August, A. D. 1886, at a regular meeting of the state board of equalization, the said board ordered a tax levy of four mills on each dollar of valuation for state purposes; that on the 30th day of August, A. D. 1886,…

1Opinion of the CourtBeck, C. J.

We deem it unnecessary, for the purposes of the present case, to discuss the powers of the state board of equalization, for the reason that it appears from an examination of the laws in force levying state taxes that all the levies sought to be enforced by the peremptory writ prayed for were made by the legislature, and not by the state board of equalization. It is averred in the petition that the four-mill rate for state purposes was levied by the state board of equalization, but these taxes were in fact levied by the fifth general assembly, and no change in the rate so prescribed was made…

2Cases cited2 opinions

  1. Fletcher v. PeckSupreme Court of the United States · 1810
  2. Davis v. BraceIllinois Supreme Court · 1876

3Cited by11 opinions

  1. Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
  2. Parsons v. PeopleSupreme Court of Colorado · 1904
  3. People ex rel. Attorney General v. JohnsonSupreme Court of Colorado · 1905
  4. Jones v. Aspen Hardware Co.Supreme Court of Colorado · 1895
  5. People ex rel. Regents of the State University v. State Board of EqualizationSupreme Court of Colorado · 1894

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