State v. Central Pacific Railroad
Nevada Supreme Court
Appeal from the District Court of the State of Nevada, Lander county. A. L. Fitzgerald, District Judge. The facts are stated in the opinion. I. The complaint of the railroad company and the action of the board of equalization thereon, on the 24th day of September, are functus officio, and could not, two weeks afterwards, or at any time afterwards, be reconsidered or disturbed by any action of the board.
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Appeal from the District Court of the State of Nevada, Lander county. A. L. Fitzgerald, District Judge. The facts are stated in the opinion. I. The complaint of the railroad company and the action of the board of equalization thereon, on the 24th day of September, are functus officio, and could not, two weeks afterwards, or at any time afterwards, be reconsidered or disturbed by any action of the board. “ The board is, in this matter of equalization, of special and limited jurisdiction, and nothing in that regard is to be presumed in its favor.” (Slate v. Washoe, 5 Nev-. 319; Swift v. Ormsby,…
1Opinion of the Court
By the Court,
Bic.elow, J.:
This action was brought to recover from the defendant the taxes due Lander county for the year 1889 Included in the property assessed are twenty-nine and fifteen-hundredths miles of road-bed and main track of the railroad, at a valuation of fourteen thousand dollars per mile.
Upon the trial, under proper allegations, the records of the hoard of equalization of Lander county were offered in evidence by the defendant. They show that on September 24, 1889, the defendant filed a complaint with the board asking that its assessment be reduced to nine thousand dollars per…
2Cases cited14 opinions
- Reynes v. DumontSupreme Court of the United States · 1889
- Embry v. PalmerSupreme Court of the United States · 1883
- Bennett v. . Van SyckelNew York Court of Appeals · 1859
- Hadley v. . MayorNew York Court of Appeals · 1865
- People v. GoldtreeCalifornia Supreme Court · 1872
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3Cited by6 opinions
- Los Angeles Gas & Electric Co. v. County of Los AngelesCalifornia Supreme Court · 1912
- Afriat v. AfriatNevada Supreme Court · 1941
- Wold v. League of the CrossCalifornia Court of Appeal · 1930
- Nevada-California Power Co. v. HamiltonDistrict Court, D. Nevada · 1916
- Pittsburg Silver Peak Gold Mining Co. v. Tax CommissionNevada Supreme Court · 1925
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