State v. Wells, Fargo & Co.
Nevada Supreme Court
Appeal from Sixth Judicial District Court, Humboldt County; Edward A. Ducker, Judge- Action by the State of Nevada against Wells, Fargo & Company for the recovery of taxes. From a judgment for the state and an order denying motion for new trial, defendant appeals.
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Appeal from Sixth Judicial District Court, Humboldt County; Edward A. Ducker, Judge- Action by the State of Nevada against Wells, Fargo & Company for the recovery of taxes. From a judgment for the state and an order denying motion for new trial, defendant appeals. Statement of Facts This is an action to recover taxes assessed against the appellant in the county of Humboldt, amounting to the sum of $694.53, which appellant permitted to go delinquent, together with penalties for nonpayment and costs. From a judgment for the state and from an order denying a motion for a new trial, defendant…
1Opinion of the Court
By the Court,
Norcross, C. J.
(after stating the facts):
Section 52 of the general revenue act (Rev. Laws, sec. 3664) provides what defenses may be set up in an action for delinquent taxes. The section reads:
"The defendant may answer, which answer shall be verified: * * * Fifth — Fraud in the assessment; or in failing to comply with the provisions of this act; or that the assessment is out of proportion to and above the actual *526cash value of the property assessed; provided, however, that in such last-mentioned case, where the defense is based upon the ground that the assessment is above the value…
2Cases cited12 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
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- California v. Central Pacific RailroadSupreme Court of the United States · 1888
- Ohio Tax CasesSupreme Court of the United States · 1914
- Adams Express Co. v. KentuckySupreme Court of the United States · 1897
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