Legal Opinion

Virginia & Truckee Railroad v. Board of County Commissioners

Nevada Supreme Court

Decided January 15, 1870PublishedCited by 2 opinions

This was an original application in the Supreme Court for the writ of mandamus, to compel the Board of County Commissioners ' of Ormsby County to hear and determine the application .of the' Virginia and Truckee Railroad Company for equalization of assessments, made under the Supplementary Revenue Act of 1867. (Stats. 1867, 111.) It appears that the company was assessed for ten miles of railroad, in Ormsby County, one hündred and fifty thousand dollars, and for rolling stock…

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This was an original application in the Supreme Court for the writ of mandamus, to compel the Board of County Commissioners ' of Ormsby County to hear and determine the application .of the' Virginia and Truckee Railroad Company for equalization of assessments, made under the Supplementary Revenue Act of 1867. (Stats. 1867, 111.) It appears that the company was assessed for ten miles of railroad, in Ormsby County, one hündred and fifty thousand dollars, and for rolling stock eleven thousand dollars; whereas, according to the affidavit of H. M. Yerington, General Superintendent of the company,…

1Opinion of the Court

By the Court,

Lewis, C. J.:

Section one of an Act entitled “An Act supplementary to an Act .to provide Revenue for the Support of the Government of the State of Nevada,” and other Acts amendatory and supplementary thereto, (Laws 1867, 111) declares, that “the County Treasurers of the respective counties of this State, in their capacity of ex officio tax receivers, are hereby authorized and empowered, and it is made' their duty, between the third Monday in October and the third Monday of December of each year, to specially assess all persons and property for taxation; and collect the taxes so…

2Cited by2 opinions

  1. Union Plaza Hotel v. JacksonNevada Supreme Court · 1985
  2. State ex rel. Mason v. Board of County CommissionersNevada Supreme Court · 1872

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