State v. Nevada Central Railroad
Nevada Supreme Court
Action by The State of Nevada against the Nevada Central Railroad Company and others to recover taxes. Prom a judgment for plaintiff, defendant appeals. The facts sufficiently appear in the opinion. I. The district court erred in admitting the so-called delinquent list in evidence to make a prima facie case against the objections of defendants. The book offered in evidence was not the delinquent list which' the statute makes prima, facie evidence. (Comp.
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Action by The State of Nevada against the Nevada Central Railroad Company and others to recover taxes. Prom a judgment for plaintiff, defendant appeals. The facts sufficiently appear in the opinion. I. The district court erred in admitting the so-called delinquent list in evidence to make a prima facie case against the objections of defendants. The book offered in evidence was not the delinquent list which' the statute makes prima, facie evidence. (Comp. Laws, 1117-18; People v. Reynolds, 28 Cal. 113-14.) II. The making up of an assessment roll as required by law is a part of the assessment;…
1Opinion of the Court
By the Court,
Belknap, J.:
This is an action for taxes assessed against defendant for the year 1900. Plaintiff recovered judgment for the full amount claimed, together with penalties, etc. Defendant appeals.
Error is' assigned upon the introduction in evidence of the delinquent list, upon the ground that it was not certified to by the auditor.
Section 1106, Comp. Laws, provides: "On the first Monday in December the ex officio tax receiver, at the close of his official business on that day, shall enter upon the assessment roll a statement that he has made a levy upon all the property therein…
2Cases cited2 opinions
- State v. Western Union Telegraph Co.Nevada Supreme Court · 1868
- People v. MooreIdaho Supreme Court · 1877
3Cited by1 opinion
- Crumley v. FabbiNevada Supreme Court · 1923