Western Union Telegraph Co. v. Douglas County

Ames, C.

In May, 1904, the county assessor of Douglas county delivered to appellee a printed notice accompanied by a blank form requiring it to make and return a statement for the purposes of assessment and taxation showing in detail the description and amount or value of its tangible personal property situate in the county and also “gross receipts for the year, representing franchise valuation as per detailed statement on back.’’ The president of the company made a return under oath showing the amount in value of such personal property to be $20,208.90, and of such gross receipts $27,092.29,…