Stair v. Smith

By this proceeding appellant sought to enjoin the board of equalization, the tax assessor, and the tax collector of Caldwell county from taking any action to enforce and from the collection of taxes on certain property owned by him in that county, at the valuation fixed by the board for the year 1925, alleging: First, that' he assessed the property at $15,000, but that the board of equalization, “without the introduction of any testimony,” and without evidence or proof, arbitrarily and illegally increased the assessment to $32,000; and, second, that appellant’s one-eighth royalty interest in…