Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1898-02-06
OPINION BY-BON NIFIELD. J..

OPINION BN-BON iE1EIIp J.
Action to recovertaxes due for the year
1896, amounting to Sl2t2.O0, and penalties
aud costs.
The property described, about which
there is contention as to value. consists of
A certain quartz mill and certain hosting
works belonging to the Alta Silver Min
ing Company. situated in the town of
cold Hill, Storey County. The Assessor
placed the value of the mill at $40, 100 and
&he hosting works at 2U.OOO The CO1n-
pany, in the statement t. the Assessor
out the value of the one at 5000 and Of
Ghe other ut $4,000. The Board Of Equal
ration reduced the Assessors valuation
of the quartz mill to $4,000, and Of the
hosting works to $4,000. BY the answer
1t is alleged that said assessment of ST.
300 as eOualized by said Board is in excess
OF the true cash value of said property.
and hat the true cash value thereof i
The sum of $4,000.
The jury found the value of the proper
ty to be $4,000. Judgment was given for
said sum Of Sl242. with the penalties and
costs. This appeal is taken from the
tuuSllItIll dIlu li' ~ - IL4C va
below denying appellants motion for
uew trial.
Counsel for respondent moved for al
order of this court dislnissing the appeal
on the ground of the insufiiciency of the
undertaking: First: In this, that said
undertaking was executed before the no.
lice of appeal therein had been filed or
served"
Second: In this, that the residence or
occupation of the sureties named and eN-
pcuting said undertaking are not set forth
therein"
The record shows that the notice of APP
peal was filed on the Dist day of Septem-
Der, 1897. and afterwards. on the same day
it was duly served. 1t also shows that
The undertaking was filed on the same
day, and in the absence of any showing
to the contrary it will be presumed that
it was properly filed, that is, that it was
filed after the filing and service of the no
tice or cotemporaneously Herewith. The
undertaking being signed by the sure
ties and their affidavits thereto being Ia
ken on the 10th day of September, it is
claimed that it was executed before the
filing and service of the notice of appeal
but the undertaking WAS not executed till
it was delivered to the Clerk for filing.
Section 342. OF the Civil Practice Act. is
ciied by rounse in support of their con,
tention that the undertaking is INSULT
cieut because the residence and occupa'
tiOn of the sureties are not set forth there
i'll. That section has reference to IN I'm.
dertaking given to stay execution
or not, is not a matter for inquiry before
this Court. 1t is sufficient under Section
34l to perfect the appeal. That section
does not require the residence nor the oc
rupation of the s~ureties to be set fort!, i,
h undertaking or otherwise. Estate o
Nevada, Resp. VS.. California Mimi.
Company, ct al. Appellants, Il New. BOB.
The motion is denied.
The levy-1t appears thai The Board o
County Commissioners of said count,
for the fiscal year 1896, levied, among 9th
er taxes, upon all the property within tn,
limits of said town, an ad valorem tax o
$40 upon each one hundred dollars Nal
ue of said property for the purposes Z.
said town, and ikewi IA tax of twe,t'
cents for the purpose of the fire dep 'rt
ment of said town.
The question as to the authority Of tn
Board TO levy said twenty cent tax is pre-
scented by the record for the determine
ion Of this court. .a-. ..4+ -. --.~,