Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1897-11-02

'b1ll'uttu rom fliSl L; Gt
Appellants further contend, that it was
error to allow the penalties provided for by
law asa part of the Judgment. We cannot
sustain this contention. Under The pro-
visions of our Revenue Law all taxes
which nave not been paid Oh or before
the first Monday in December become de-
linfuent and subject TO a penalty of ten
percentum upOn the amount due, and
hat in All suits brought for the collection
of such taxes the complaint and sum
mons shall demand and the Judgment
shall he entered for twenty-five percent
um in addition to the tax of ten percent
um thereon and costs, and sucF tax, pen
atty and costs shall not be discharged,
nor sha.l the judgment therefor be salts
fled except by the payment of the tax,
original penalty, costs and the additional
penalty prescribed.
Stats. of Nevada, 1891, PIP. 146-l5l.
The case presented stands as follows: A
tax had been duly levied; the property of
the defendant corporation upon the return
of the statutory statement of its General
Superintendent had been made 10 the
County Assessor of WaShOe County with
a value fixed thereon; the As - or in
the discharge of his duty as required by
law fixed the value of said property for
the purposes of taxation; the defendant
corporation, as was its right. appeared be-
fore the Board of Equalization of Washoe
County and requested a reduction in the
valuation fixed by the Assessor; the Board
of Equalization acting upon the request of
the defendant corporation, judici uly de
termined as it hal authority to, that the
assessed valuation made by the County
Assessor was proper. The corporation
thereupOn rendered to the County Treas
urer the anOInt of taxes which it con
sidered to be due based upon its own val
uatiOn,- a mou less han that fixed by
the Board of County Commissioners and
the Assessor. The County II eaSurer was
not authorized and had no right to accept
a less amOunt than the sum legally deter.
mined to be due. and upon the failure o
the railroad company to pay that amount
on or before the lime required by law. tn,
taxes became delinquent and upon the in
StitutiOn of the suit by the District At
torney the additional penalties attached
Under the provisions of the law. wher
the defense is based upon the ground tina
the assessment is above the value of tn
property, the defense shall only be effect
. ual as to the proportion of the tax base,
upon such excess of valuation, and in n
case shall the entire assessment be de
clared void. The jury found by its ve1
diet that a greater amount was due 70
taxes from the railroad company tina
the mount of its tender. If the railroa
company wished to be relieved of tn
penalties fixed by the law by a legal tel
der of the amount of taxes due. wher
that under the issues and the la
is to he determined by a court or jury.
was incumbent upon the company t
make a sufficient tender. 1t must stan
? or fall by the sufficiency of its tende
Its estimate of he value of its prOpert
in Washoe County not being correct, {
determined by the jury, its tender W;
not sufficient and it could not be relieve
. Of the penalties due upon the amour
found by the jury.
State vs.. Carson Savings Bank.
New. 146.
l No sufficient reasons appearing Their
t for, the petition for rehearing will be d
S MED.