The Guthrie daily leader. [volume] (Guthrie, Okla.) 1893-1996, 1898-08-16

J y. Eenfrew. ct al.
Error from district court OF woods
county Reversed and remsnded foi
new trial
Action TO onjoiu the collection Of
taxes alleged 70 have been illegally as.
sessed The cases are cross appeals
from the same Judgment
SYLLABUS
Opinion by Tarsney:
!. Taxation-E Equalization Boards
The territorial board OF equalization
in equalizing the taxes between the
several counties. may take the returns
of any one county which ia its judg
ment most nearly represents the trus
cash value Of all the property therein.
as basis. and may lower or raise the
valuation as returned from any
or all the other counties. so as TO make
such action the aggregate valuations
OF all the counties. as returned. may
be increased or decreased
and a county may in like manner take
one township as basis and raise os
lower the returned valuations Of the
other townships thereto. notwithstand-
ing such action may increase on de-
'rease the aggregate OF valuations re-
turned from th4 several townships
Excessive Assessments Equit
bic Relief Thercfrom
The limit Of valuation OF property fot
taxation is the actual cash value there
of
/ ANY assessment of property FOR tax
ttion in excess OF It's actual cash value
is, To the extent OF such excess. void
Where cattle OF taxpayer is of "
value not exceeding $40 per head and
the same are. by the assessor. rraudd-
lently and Tor the purpose Of causing
an excessive tax to be leveid thereon.
assessed at sl192 per head and in
equalization Of such property thecoun-
~ board OF equalization increasing
such valuation 20 per cent and the ter.
ty board Of equalization increases
the same 40 per cent, a court OF equity
has power 70 relieve from all Of such
assessment in excess Of the acturl cash
value OF the property
our conclusion. therefore is that the
court below errer in overruling plain
tin in errors demurrer TO the petition
of the defendant iu error on the ground
upon which demurrer was uverruled.
that is also erred in sustaining the
motion to strike out parts Of the plain
tins amended petition. that plaint'ns'
below had riSht to plead and show
that the actual cash value Of Their
property did not exceed so per head.
that said property was fraudulcnty
returned by said Assessor for taxation
at valuation OF 1888 per head that
ID such Increase was fraudulent ano
not merely an error OF judgment upon
the part Of the assessor plaintiffs are
entitled TO relief. that II, by reason rt
the action OF the county or territorial
boards OF equalization, the property oi
plaintiffs is assessed at a valuation OK
ceeding It's actual cash value on the
first day OF February OF the year for
which IL is assessed, plaintiffs are nn-
titled TO relief to the extent that their
taxes were Increased by the action of
said boards.
For the reasons stated the Judgment
OF the court below II reversed and this
cause Is remanded with Instructions
go the court below to proceed IN ac-
cordance with the views hcrein cx-
pressed.
Reversed and remanded for new trial
all judges concurring except McAtee
who sit In the case below.
CHATTEL MORTGAGE REPLEvN
n Hawkins.
vs.
r J Oyerstreet
Error from district court Of Cleye-
land county judgment affirmed
SYLLABUS
Opinion by Tarsney
Pleading Statements Of Cause OF
Action
Under sections So and s7 code Of civil
procedure, laws Of 1898 1t is not neces-
sary that the petition should contain
statement Of facts stated In such a
manner as would have been necessary
20 entiue the plaintiff 10 recovery
under any particular form Of action.
prior TO the adoption of such code.
Il Is sufficient II such facts are al
legged az show a legal or equitable
right 10 recovery by the plaintiff
against the defendant. under the gen
eral principles Of law or equity deter
mining the rights OF parties In other
words, IL Is only necessary FOG the
plaintn 10 state in his petition such
facts IN a plain and concise manner as
shows TO the court that he is entitled
10 some legal equitable relief.