Phillips v. Board of County Commissioners

Plaintipp in error, Phillips, owner of lands situate in Douglas county, objected to the assessment thereon for taxation by the county assessor for each of the years 1924 and 1925. The assessor overruled the objections and Phillips, proceeding under section 7292, C. L. 1921— the total valuation exceeding $7,500 — perfected separate appeals from the adverse decisions to the district court, where, by agreement of the parties, trial of the same as one case, resulted in findings and judgment in each case against the appellant. The two separate writs of error to review these several judgments are,…