Case Name: State ex rel. Mullikan v. Auditor
Court: Ohio Circuit Court
Jurisdiction: Ohio
Decision Date: 1898
Citations: 12 Ohio Cir. Dec. 718
Docket Number: 
Parties: State ex rel. Mullikan v. Auditor.
Judges: 
Reporter: Ohio Circuit Decisions
Volume: 12
Pages: 718–718

Head Matter:
MANDAMUS — TAXATION.
[Hamilton Circuit Court.]
State ex rel. Mullikan v. Auditor.
1. Mandamus Against Auditor to Correct Tar Duplicate.
Mandamus will lie to require the county auditor to correct his tax duplicate of an error in taxable property of relator and to require him to submit to the county commissioners relator’s claim for taxes erroneously paid on account of such erroneous duplicate.
2. Presumption as to Tax Appraisement.
There is no conclusive presumption that all appraisements of real estate in the decennial year were made as of the second Monday in April.
Mandamus.
Fred Hertenstein, for the relator.
Rendigs, Foraker & Di?ismore, lor the auditor.
This was a suit to require the county auditor to correct his duplicate as to the relator’s property in Clitton by deducting $2,000, which, it was claimed, was added to the taxable value oí the property by a clerical error, and to require the auditor to submit to the county commissioners the relator’s claim lor the taxes erroneously paid on the $2,000 addition since 1890.

Opinion:
Smith, J. (Memorandum of decision.)
The relator's claim is an equitable and just one, and that the $2,000 addition was wrong, and the relief prayed lor is granted. The court holds that the claim ot counsel lor the auditor .that it must be conclusively presumed that all appraisements of real estate in the decennial year were made as of the second Monday in April is not well founded, and particularly when it is shown as a matter of fact that the valuation was made at a different time.