State v. Virginia & Truckee Railroad
Nevada Supreme Court
Appeal from the District Court of the State of Nevada, Washoe county; A. E. Cheney, District Judge: Action by the State against the Virginia and Truckee Railroad Company, et al., to recover taxes assessed on the railroad for the year 1895. From a judgment for plaintiff, and an order, denying a new trial, defendants appeal.
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Appeal from the District Court of the State of Nevada, Washoe county; A. E. Cheney, District Judge: Action by the State against the Virginia and Truckee Railroad Company, et al., to recover taxes assessed on the railroad for the year 1895. From a judgment for plaintiff, and an order, denying a new trial, defendants appeal. Action to recover taxes due for the year 1895, amounting to $5,369 10. The defendant made the statement to the assessor, required by the statute, valuing its railroad in Washoe county at $131,800. This the assessor refused to accept, but assessed it at the sum of $254,325.…
1Opinion of the Court
By the Court,
Biselow, C. J.:
By act of March 9, 1895 (Stats. 1895, 39), section 52 of the revenue law was amended so as to permit a defendant sued for delinquent taxes to answer “that the assessment is out of proportion to and above the actual cash value of the property assessed.” Prior to that amendment this defense could not have been made. (State v. C. P. R. R. Co., 21 Nev. 172, 178.) The defendant answered under this amendment, but the jury found against it, and the question presented upon the appeal is, what was the actual cash value of the defendant’s road in Washoe county?
The respondent…
2Cases cited7 opinions
- State v. Central Pacific RailroadNevada Supreme Court · 1875
- People ex rel. Buffalo & State Line Railroad v. FredericksNew York Supreme Court · 1866
- State v. C. P. R. R. Co.Nevada Supreme Court · 1891
- Trustees of the Cincinnati Southern Railway v. GuentherUnited States Circuit Court · 1884
- State v. Central Pacific RailroadNevada Supreme Court · 1871
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Parsons v. Detroit & Canada Tunnel Co.District Court, E.D. Michigan · 1936
- State v. Nevada Central RailroadNevada Supreme Court · 1905