Eureka daily sentinel. [volume] (Eureka, Nev.) 1871-1887, 1882-10-10

ton of tho Board was not ministerial, but
judicial within its sphere. He said Mr.
Lansing, whose reputation is that he has
no superior at the Nevada bar, was inge
NOUS in arguing extempore and without
the production Of authority for his asser.
tions. He gave him credit for his ingen.
uity. He claimed that the citations to ap.
pear before the Board, according to the
letter and spirit Of the revenue law, should
have been issued in reasonable time pre-.
ceding their meeting on the first Monday
OF October.
Hon. George W. Baker appeared to sup.
plement the argument Of Mr.. Ryan, and to
introduce authorities. He said he ap.
peared as counsel employed az he would be.
fore any court. He said the question was
one of law and Justice, and should be SO
considered, free from any popular preju.
dice that might exist against the O. P. as
a railroad corporation. When the com.
| plant was made in this case the Board had
no right ipso facto to raise the levy, but
merely to give notice that such increase Of
assessment would be ordered unless upon
the appearance Of the parties interested
good reason was offered to the contrary.
The session of the Board is limited be-
tween the third Monday Of September and
the first Monday of October. Complaint
should be made to give an opportunity for
appearance by the latter date. Lapse OF
time defeats rights. No right to give no.
tice on the last day of it's existence for ap-
pearance some time after its existence ter
minated. The order made by the Board
would postpone the collection Of the taxes
indefinitely and lead thus to absurdity.
The only exception under which the Board
may be reconvensd after its adjournment
from the meeting of the first Monday in
October is when a party has not had legal
notice Of the Board to increase his taxes.
Such person, and only he, can recall the
Board to life during the year in question.
Where the statutes point out a certain way
in which a thing shall be lone all other
ways are illegal; hence, in this case, notices
not given in September are void. "Why
is Mr.. Ryan here ?" is asked. He is here
to ask that the record be purgsd Of q star
chamber judgment against the parties he
represents, a Judgment utterly void for
a of Jurisdiction.
Mr.. Lansing, in reply, held that the
statutes give the power to the Board Of
equalizing taxes At any time during their
session, and that the action of the Board
Is not Of what is to be, but of what has
been done. If the action Of the Board
was illegal the taxes cannot be collected.
Mr.. Ryan asked whether Mr.. Lansing
had not said that taxes could not be in
creased or diminished after the first Mon
day of October. Mr.. Lansing said yes.
The increase of levy under consideration
had been made on the last day of their
session.
Mr. Ryan-Well, then, suppose the G. P.
Railroad is o taxed at S12, 900 per mile,
under the existing order, and that the G..
P. should show good cause for reduction
to SO, 900, how could it be done now that
the existence Of the Board is at an end?
The SENTINEL reporter was not able to
stay longer and hear Mr.. Lansing through
his argument, but he presumes that the
gist of it is given above.
After Hon. Geo. W. Baker had replied
to Mr.. Lansipg's second argument, the
question WAS put whether the order raising
the tax levy should be reduced.
1t was rescinded, Commissioner Camp
bell and Mikel voting aye, and Commits
sioner Smith, no,
Adjourned.