Eureka weekly sentinel. [volume] (Eureka, Nev.) 1887-1902, 1901-06-15
rHE NYE COUNTY TAX. CASE.
Decision Of Dfstrfcs Court Re-
verned.

The Nevada Supreme Court has just
handed down q decision reversing the
judgment and order of the Third Judi.
cial District Court, County Of Nye, in
the case Of the State of Nevada vs.
Ernst & Esser, The Monitor Land q
Livestock Company and M. 8. Eisner
better known as the "Nye County Ia,
Case" In which 1t was sought princi
pally to collect the taxes on 10,00t
head of sheep Of the Monitor Land &
Livestock Company for 1897 for the
benefit of Nye county, but whatever
may have been the real merits of Nye
county in the matter and its right to
the taxes on the these sheep, the ir.
regular and unauthorized actor OF the
Board Of Equalization of that county
completely barred the county.
The facts In the case are summed up
by the Supreme Court as follows:
1t appears that the appellants, Ernst
4 Esser, . co-psrtnership, by George
Ernst, Q member thereof, returned in
1897 . statement Of the taxable
property Of said firm to the Assessor
of said county. upon which and appar-
emily other sources Of information, the
Assessor made an assessment against
that firm for that year, and carried
the same on the assessment roll. On
the 22nd day Of September, 1897. the
Board Of Equalization made an order
to the effect that the Monitor Land &
Livestock Company, one of the ap-
pellants herein, q corporation organ.
lied and existing under the laws Of
the State Of California, be added To the
assessment list Of Ernst < Esser, and
directed the Assessor to add to the
assessment list OF Ernst & Esser, and
the said Monitor Land & Livestock
Company certain lands and personal
property described therein, including
10000 head Of sheep at so per head,
and certain other described land
owned by one NJ. s. Eisner. 1t ap-
pears from the assessment roll that
the order was literally complied with.
Prior to this action but on the same
day, it appears that witnesses were
called before the Board, sworn and
examined as to the ownership of the
sheep, and it was shown by their
testimony that said sheep were owned
by the Monitor Land & Livestock
Company. 1t further appears, and is
not disputed, that the Monitor Land
& Livestock Company had no interest
in, or claimed any in the property in
cluded In the statement of Ernst &
Esser, and assessed by the Assessor
to said firm. 1t further appears that
the Monitor Land & Livestock Com
pany was the sole and exclusive owner
Of the sheep, and that neither the firm
OF Ernst & Esser or NJ. S. Eisner had
or claimed any interest in said sheep
other than such interest George Ernst
may have bad in the same as one of
the stockholders of the said corpora
ton. 1t is not claimed or pretended
that either the firm Of Ernst & Esser
or the Monitor Land & Livestock
Company owned or claimed any in
terest in the land added to the as
sessment as the land Of NJ. s. Eisner.
Under these facts, the jury brought
in verdict for the total taxes against
all the defendants, upon which judg-
ment was rendered by the trial Court.
Motion for new trial was thereupon
made, which was denied. upon which
appeal was then taken to the Supreme
Court.
The decision Of the upper court turns
entirely upon the point as to the power
OF the Board Of Equalization. Under
the law Of our State, it is first made
the duty Of the Assessor to ascertain |
all real and personal property in his
county subject to taxation, to de-
termine its cash value, list and assess
the same to the person. firm, corpora
tion, association or company owning
it. and in certain cases to unknown
owners.
Stripped Of its legal verbiage, the
statute confers upon the Board Of
Equalization but two powers in this
connection-frst, to determine the
true cash value Of property on the as
sessment roll as made by the Assessor
second, to require the Assessor to
enter upon the assessment roll prop
erty which has not been assessed.
But two changes may be made there
fore, in valuation and entry Of property
not assessed.
The Court holds that the Board had
no authority to add the name of the
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