Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1901-06-02
OPINION
By Massey, c. j.

By Massey, CD
This is the statutory form of action to
recover judgment for taxes alleged to
be delinquent in Nye County for the year
1897. The verdict of the jury and the
Judgment of the court were for the re-
spondent. This appeal was taken from
the judgment and from the order deny
ing the motion for new trial. great
number of errors have been assigned, |
but it is necessary to consider and deter:
mine one only, and that one presents the
question of the validity of the action OF
the Board of County Commissioners of
said County, acting as Board of Equali-
zaton. raised by the answer and proof
It appears that the appellants, Ernst &
Esser. a o-par,nership, by George Ernst,
a member thereof. returned in the year
of 1897 a statement of the taxable prop
erty of said firm to the Assessor Of said
County, upon which and apparently
other sources of information, the Asses
sor made an assessment against that firm
for that year, and carried the same upon
the assessment roll. On the 22nd day of
September, 1897, the Board of Equaliza-
ton made an order to the effect that the
Monitor Land & Live Stock Company,
one Of the appellants herein, a corpora
ton organized 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 of. Ernst & Esser, and the
said Monitor Land & Live Stock Com
pany certain lands and personal property
described therein, including ten thous-
and head Of sheep at $3.50 per head, ana
certain other described land owned by
one Nj. S. Eisner. 1t appears from the
Assessment roll that the order was liter
allv complied with. Prior to this action
but on the same day, it appears that wit
nesses were called before the Board
sworn and examined as to the ownership
of the sheep, and it was shown by theil
testimony that said sheep were owned by
the Monitor Land Il Live Stock Com
pany. 1t further appears, and is not dis
puted, that the Monitor Land q Liv'
Stock Company had no interest in, o
claimed any in the property included il
the statement of Ernst Il Esser, and as
sessed by the Assessor to said firm.
further appears that the Monitor Land
Live Stock Company was the sole and eS
elusive owner of the sheep, and thu
neither the firm of Ernst & Esser or n
S. Eisner had or claimed any interest i
said sheep other than such interes
George Ernst may have had in the sam
as one of the stockholders of said corpt
ration.
1t is not claimed or pretended tn:
either the firm Of Ernst & Esser or tt
Monitor Land & Live Stock Compar
owned or claimed any interest in tt
land added to the assessment as the lar
Of Nj. S. Eisner. Under these facts Il
Jury returned verdict for the gro
amount of the tax against all appellan
and Judgment was rendered thereon 8
cordingly. The appellants contend tn
the order of the Board of Equalization
September 22nd is absolutely null al
void, and if this contention Is tenat
then the order and judgment should
reversed. The Board of Equalization
this State is creature of the statute.
possesses only limited and special pc
ers. and in the exercise of those pow
it's action must comply with the prov
ion of the statute creating it. It can OF
exercise such powers as are expires
granted.
Continued on first page.)